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  • Article

    EU Commission Disputes Legitimacy Of Italian Tax Amnesty On VAT ("Condono")

    The European Commission has formally asked Italy to amend the VAT chapter of the tax amnesty scheme it has adopted.
    ItalyInternational Law
    PricewaterhouseCoopers
    PricewaterhouseCoopers
  • Article

    Clarifications With Respect To Deductibility Of Losses On Receivables

    The Finance Act 2014 clarifies the conditions that must be met to deduct losses on receivables.
    ItalyTax
    Jones Day
    Jones Day
  • Article

Welcome To Spada Partners From Milan

Spada Partners has established itself as a premier tax advisory firm serving businesses and families across Italy, offering comprehensive support in transactions, turnarounds, corporate finance, and M&A processes. With over 70 professionals, the firm provides dedicated expertise in tax and financial planning, governance support, and generational transitions for both domestic and international clients seeking deep connections within the Italian market.
ItalyTax
GGI | Global Alliance
GGI | Global Alliance
  • Article

    Corporate Welfare: New Developments On Education And Family Care Support

    The Italian Tax Authority has issued new clarifications on corporate welfare plans, addressing key questions about education expense reimbursements and family care support. These rulings establish important guidelines for employers regarding tax treatment of welfare benefits, including provisions for elderly care and documentation requirements to prevent double tax benefits.
    ItalyTax
    DL-Law Avvocati Giuslavoristi
    DL-Law Avvocati Giuslavoristi
  • Article

    Innovations On Italian Procurement Contracts

    European UnionWealth Management
    Studio Legale Sutti
    Studio Legale Sutti
  • Article

    The Migration Of Non Resident Trusts To Italy: New Rules For Offshore Trustees And Italian Resident Beneficiaries (September 2013)

    Trusts are still alien to the Italian legal system as they are essentially based on concepts in contrast with the Italian general principles on ownership.
    ItalyCorporate/Commercial Law
    Giambrone
    Giambrone
  • Article

    ATAD Directive Adoption In Italy

    Starting from January 1st, 2019, Italy adopted (through Legislative Decree no. 145/2018) the so-called EU "Anti-Tax Avoidance Directive"...
    ItalyTax
    Puri Bracco Lenzi e Associati
    Puri Bracco Lenzi e Associati
  • Article

    Increase In The Amount Of The Substitute Tax For The Italian Non-dom Regime

    On August 7, 2024 the Italian Council of Ministers approved a law-decree that introduced, inter alia, an increase from Euro 100,00.00 to Euro 200,000.00 of the yearly substitute tax on foreign-sourced income and foreign assets held by individuals.
    ItalyTax
    Gianni & Origoni
    Gianni & Origoni
  • Article

    Cristiano Ronaldo's Transfer To Juve Highlights Italy's New Tax Regime To Attract Foreign High Net Worth Individuals

    Football icon Cristiano Ronaldo's transfer this summer to Juventus has not only excited the fans, but also sparked discussions about the tax implications of his transfer to the club.
    ItalyTax
    Alliott Group (International)
    Alliott Group (International)
  • Article

    Tax Break For Workers Returning Or Moving To Italy Brought Forward And Increased

    In the Tax decree of 25 December 2019 linked to the Budget Law for 2020, which has now been converted into law, tax benefits for workers returning from abroad
    ItalyTax
    Ius Laboris
    Ius Laboris
  • Article

    Welfare Aziendale: Nuove Aperture Su Istruzione E Assistenza Ai Familiari

    L'Agenzia delle Entrate ha fornito importanti chiarimenti sul regime fiscale del welfare aziendale, confermando che le spese di istruzione per i figli possono essere rimborsate anche se pagate dal coniuge e che i rimborsi per l'assistenza di familiari anziani o non autosufficienti non concorrono al reddito anche senza convivenza. Questi interpelli aprono nuove possibilità per l'applicazione dei piani di welfare aziendale.
    ItalyEmployment and HR
    DL-Law Avvocati Giuslavoristi
    DL-Law Avvocati Giuslavoristi
  • Article

    Alternatives To The Current Italian Legal Interest Rate In Debt Recoveries

    ItalyAntitrust/Competition Law
    Studio Legale Sutti
    Studio Legale Sutti
  • Article

    Expansion Of Italy’s 7% Pensioners’ Tax Regime

    Over the years there have been a few tweaks made to the rules, but these have generally had the effect of making it more accessible (unlike what has happened to some other tax regimes available for new residents).
    ItalyTax
    Spectrum IFA Group
    Spectrum IFA Group
  • Article

    From Black-List To White-List: Latest Developments

    The Italian map of tax havens has changed. On 2 March 2015, the special window offered by Italian Law n. 186/2014 for the signature of exchange of information agreements was officially closed.
    ItalyTax
    Withers LLP
    Withers LLP
  • Article

    Tax Authority: Instructions On Tax Benefits Provided By 2026 Budget Law

    The Italian Tax Authority has issued operational instructions clarifying the application of tax relief measures introduced by the 2026 Budget Law, addressing both salary increases from contract renewals and special work allowances. These guidelines detail which income components qualify for preferential tax treatment and establish specific conditions for employees to benefit from reduced taxation rates on certain employment-related payments.
    ItalyTax
    DL-Law Avvocati Giuslavoristi
    DL-Law Avvocati Giuslavoristi
  • Article

    Italy's Excellent Tax Schemes And Other Advantages For Foreign Residents

    The lure of southern Italy has just got that much greater for those people thinking of retiring to somewhere in the sun.
    ItalyWealth Management
    Giambrone
    Giambrone
  • Article

    Italy Offers A First-class Retirement Investment Option With An Outstanding Tax Rate

    As countries across Europe reel from the consequences of the devastating economic setbacks that coronavirus has delivered...
    ItalyEmployment and HR
    Giambrone
    Giambrone
  • Article

    Italy And Switzerland Sign Landmark Exchange Of Information Agreement

    After three years of intense negotiations, on 15th January 2015 representatives of the Italian and Swiss Governments signed an agreement which spells the end of banking secrecy.
    ItalyTax
    Withers LLP
    Withers LLP
  • Article

    The "Special Tax Regime For Inbound Workers" Applies To The CEO Of A Foreign Holding Company Who Comes Back To Italy As A Director Of An Italian Company Belonging To The Same Group

    By Ruling no. 524 of October 25, 2022, the Italian Revenue Agency affirmed that the "special tax regime for inbound workers" introduced by Article 16 of Legislative Decree No. 147...
    ItalyTax
    Macchi di Cellere Gangemi
    Macchi di Cellere Gangemi
  • Article

    Withers Welcomes Clarification Of Protectors' Tax Reporting Obligations In Italy

    he Italian Tax Authority ("ITA") has issued an important clarification of the reporting duties of Italian tax resident protectors of non-Italian resident trusts.
    ItalyTax
    Studio Legale Withers
    Studio Legale Withers
  • Showing 1–20 of 194 results

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