The European Commission has formally asked Italy to amend the VAT chapter of the tax amnesty scheme it has adopted.

The Italian Tax Authority has issued guidance on whether workers who relocate to Italy while continuing remote employment with a foreign company can benefit from the country's favorable "impatriates regime" tax relief. The ruling addresses a specific case involving an Italian citizen returning from Finland to work remotely for a Finnish employer, examining both eligibility requirements and enhanced benefits for workers with minor children residing in Italy.

After almost three years’ negotiations over untaxed Italian assets in Swiss banks, Switzerland and Italy have reached an agreement in principle on future cooperation in tax matters.

The Italian tax authorities have issued a significant ruling on pension taxation following EDF's nationalization by the French State. A French resident considering relocation to Italy questioned whether this change in ownership could reclassify their CNIEG pension from a social security benefit to a government pension, potentially shifting exclusive taxing rights to France. The authorities' response provides important insights for similar situations involving state-owned entities performing commercial activ

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

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

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.

With few decisions of the beginning of July the Italian Supreme Court (Corte di Cassazione) decided that the withholding tax levied on dividend distributions made by...

The Italian Supreme Court has officially confirmed in two new legal decisions that trusts are entitled to tax relief under Italy's double tax conventions, regardless of any specific provision for them

Italian tax residents must declare rental income from overseas properties in their annual tax returns, with the net profit taxed at applicable IRPEF rates plus IVIE on foreign real estate. Strategic expense documentation in the country of origin can significantly reduce Italian tax liability, sometimes to zero, making it crucial to understand how foreign property income is treated under Italian tax law.

The Italian flat tax regime for high net worth individuals offers significant benefits, but many overlook a crucial financial planning opportunity involving UK pensions. By strategically converting UK pension pots into investment portfolios while under the flat tax regime, HNW individuals can potentially eliminate future progressive income tax liabilities and create more tax-efficient income streams.

With the important decision no. 25698 of September 1, 2022, the Supreme Court recognized the right of Italian resident individuals receiving foreign dividends...

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...

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) ...

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.

The Ministry of Economy Decree, effective from February 24th, has modified the list of territories with a privileged tax regimen, excluding San Marino.

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.

Double taxation refers to those cases where two different countries are entitled to impose taxes on income produced within their territories by the same subject.

The European Succession Certificate, better known as the European Succession Certificate (ESC) or CSE, was established with EU Regulation No. 650 of 2012 and was implemented in Italy with Law No.