Starting from January 1st, 2019, Italy adopted (through Legislative Decree no. 145/2018) the so-called EU "Anti-Tax Avoidance Directive"...

The Italian government with the Decree n 1/2012 has recently amended the legislation regarding the so called "exit tax" for companies.

The draft 2021 Budget Law – still subject to further analysis and to be discussed by the Italian Parliament over the next month.

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.

Italy has recently introduced a territorial system of taxation to attract high net worth individuals, including successful individuals in the sports, arts, and fashion and design sectors...

Italy is considering a proposal to introduce a territorial system of taxation to attract high net worth individuals, including successful individuals in the sports, arts, and fashion and design sectors...

LBO and MLBO transactions are often scrutinized by the ITA.

In response no. 114 issued on May 23, 2024, to a request for a ruling, the Italian tax authorities provided clarifications on the value to be assumed for tax purposes in Italy for capital gains...

La legge di bilancio 2023 introduce la possibilità di affrancare il valore delle azioni o quote di fondi comuni e Sicav (Oicr) mediante versamento di un'apposita imposta sostitutiva nella...

The option for the Flat Tax is communicated in the income tax return for the fiscal year in which the individuals transfer their residence to Italy or in the following year.

On August 14, 2020, the Italian Government adopted Law Decree No. 104 (the "Decree") that introduces new tax measures to mitigate the effects of the ongoing Coronavirus Disease 2019...

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...

High Net Worth Individuals can become residents, later permanent residents in Italy through an exclusive tax status agreement.

On August 9, 2016 the Italian Ministry of Finance issued a Decree amending the list of countries that are deemed to allow for an adequate exchange of information with Italy...

I would like to bring up the subject of taxation on money transferred into Italy by Italian residents. Over the years, there has been confusion about whether Italy applies a withholding tax on incoming transfers from abroad.

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

Law Decree no. 50, recently enacted by the Italian government, introduces a number of tax measures designed to attract new investments in Italy.

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...

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.

Always discuss your tax situation with an experienced and knowledgeable commercialista. Taxes in Italy are not that much different to other countries around Europe and you might be surprised at just how little you have to pay.