194 results found

Following the example of other OECD countries, Italy introduced a voluntary disclosure programme at the beginning of 2014.

The new Finance Law 2017 aims at putting Italy in a competitive position in order to attract people and organizations, and proposes an evident and remarkable reduction of tax on foreign income...

The Italian tax authorities have released their official guidelines (Circular no. 25/E of 16 October 2017 – the "Circular")...

To support the economic, scientific and cultural development of Italy, the Italian Tax system provides numerous benefits for people who move their residence to Italy.

A decree abolishing the "Fair Market Value" exemption for stock options was issued and became law on August 6, 2008.

Bad news from the Law No 213 of 30.12.2023 (s.c. Budget Law 2024) on the creation of real estate rights: by amending art. 9 § 5 and introducing the new art. 67 § 1 let. h) of Law Decree 917/1986...

In order to promote economic development and boost the real estate market, the Italian tax authority has introduced numerous benefits to assist people who have or are considering moving their residence to Italy...

Earlier than expected, the Italian tax authorities have issued further implementation measures that have enhanced the new res non-dom rules...

Il Decreto Omnibus ha ripristinato l'elenco dei beneficiari del welfare aziendale e modificato la tassazione del fringe benefit auto, introducendo nuovi criteri di calcolo basati su percorrenza convenzionale e percentuali variabili secondo la motorizzazione.

Take a look at our discussion report on the Italian Law No. 147 of 27 December 2013 (the so-called "2014 Stability Law").

Doppelbesteuerung bezeichnet die Situation, in der zwei verschiedene Staaten (d.h. der Staat, in dem das Einkommen erwirtschaftet wurde einerseits, und der Saat in dem der Steuersubjekt seinen steuerlichen Wohnsitz hat) ...

Cross-border fund investments often require the Manager to carry out managerial activities in the jurisdiction where the target company is located. In such cases, there is a risk...

Art. 1, Paragraphs 631-633 of Law N0. 178 of 30th December 2020 (published on the Official Gazette of 30th December 2020) the "2021 Budget Law" equates the tax exempt treatment of dividends...

These kinds of accommodation are very common in big cities and especially in their city centres.

I want to talk about the subject of residency in Italy and the taxes that apply to you if you are considered resident. This is a subject that causes a lot of confusion, but the rules themselves are actually quite clear.

Paragraphs 87-95 of article 1 of the Law 197/2022 (so-called Budget Law 2023) provided an optional tax incentive to promote the repatriation of carried forward profits by holdings based in low taxation countries.

How do you establish a company in Italy? Pay staff and taxes? Register property? Read on to find out.