European Union Regulation No. 2025/517 has implemented the VIDA package – a new set of regulations for value-added tax (VAT), allowing EU countries to impose electronic invoicing requirements...

Con la Sentenza n. 3755, depositata il 20 dicembre 2023, la Corte di Giustizia tributaria di secondo grado della Lombardia ha legittimato la detrazione dell'IVA...

El sistema tributario general de Italia ha recibido muchas modificaciones en los últimos años, de la mano del gobierno del Primer Ministro Salvini.

As of July 1, 2025, Italy has implemented a reduced 5% VAT rate on the sale and importation of artworks, antiques, and collectors' items.

The 2016 Stability Law outlines new time limits for the tax assessment period and new rules relating to mandatory checks by the Italian tax authorities.

European Union subsidiaries and their directors face increasing scrutiny when applying reduced withholding tax rates under double taxation treaties and EU directives.

On 24th of October the Italian government published the second version of the Italian voluntary disclosure (VD) programme under art.

The Italian Tax Authority has issued new guidance on tax benefits introduced by the 2026 Budget Law, addressing the treatment of salary increases from contract renewals and various work-related allowances. The circular clarifies which types of compensation qualify for preferential substitute tax rates and establishes important distinctions for different categories of workers and payment structures.

The decree on tax simplification, approved by the Italian government and being published in the Official Gazette, has partially modified the recent discipline of tax imposed on property located abroad.

The Supreme Court, with decision no. 25690 of September 4, 2023, rejected the refund claim of taxes paid in Italy by a well-known AC Milan player who moved to Paris Saint-Germain in 2012.

By Ruling no. 495 of October 5th, 2022, the Italian Revenue Agency accepted a request for VAT refund submitted by an employee (official) of an international body not established in Italy...

Employers face a deadline of 15 February 2023 to file applications for the gender equality tax break.

The Italian Budget Law for 2019 (Law no. 145/2018) has introduced a favorable tax regime aimed at encouraging retired people living in foreign countries to move their residence to Southern Italy.

Eutekne – Italy's leading professional publisher for lawyers and accountants – published, in the September issue of the magazine "La Consulenza del Lavoro," the focus...

Italy is famous not only for its art cities but also for its natural beauty and exquisite cuisine. It is not a surprise that the local hospitality sector has developed....

The Growth Decree introduces a simplification for taxpayers who may now avoid the ruling procedure.

The choice of flag for yacht registration has evolved from a simple administrative decision into a complex strategic consideration affecting tax efficiency, operational flexibility, and regulatory compliance. With Italy's recent Ddl Mare reform introducing new scrutiny for foreign-flagged vessels and jurisdictions like Malta, the Cayman Islands, and the UK each offering distinct advantages...

When living in Italy, should you keep your savings in cash or invest for the future? This analysis examines the role of cash versus investment strategies for expatriates and residents managing their finances in Italy, considering inflation, market returns, and the specific circumstances that determine which approach makes sense for different financial goals.

The Italian Tax Authorities, through Ruling no. 379/2019 issued on September 11, 2019 (the Ruling), have clarified the tax treatment of interest on loans paid by Italian tax resident