Italy: Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.
Article
Vento di patrimoniale - Tra dibattito politico e realtà fiscale: come Italia e Svizzera tassano la ricchezza
Il dibattito sulla tassazione dei patrimoni è tornato al centro della scena politica italiana, dividendo l'opinione pubblica tra chi la considera uno strumento di redistribuzione della ricchezza e chi la ritiene un onere incompatibile con la crescita economica. La presente analisi esamina l'approccio di Italia e Svizzera alla tassazione patrimoniale, approfondendo le prospettive divergenti e le realtà fiscali di entrambi i Paesi.
Italy Tax
A
Altenburger
Article
Agenzia Delle Entrate: Nuovi Chiarimenti Sulla Detassazione Prevista Dalla Legge Di Bilancio 2026
L'Agenzia delle Entrate ha emesso la circolare n. 3 del 24 giugno 2026, fornendo importanti chiarimenti sull'applicazione della tassazione agevolata introdotta dalla Legge di Bilancio 2026. La circolare specifica quali incrementi retributivi e indennità beneficiano dell'imposta sostitutiva del 5% e del 15%, delineando i criteri di applicazione per diverse tipologie di compensi e situazioni lavorative.
Italy Tax
DL-Law Avvocati Giuslavoristi
Article
Tax Authority: New Clarifications On Tax Benefits Provided By 2026 Budget Law
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.
Italy Tax
DL-Law Avvocati Giuslavoristi
Article
Does Nationalization Affect The Tax Treatment Of A Cross-border Pension?
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
Italy Tax
TA
Tiberghien
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Tax Disputes
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Corporate Tax

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Article
Does Nationalization Affect The Tax Treatment Of A Cross-border Pension?
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
Italy Tax
TA
Tiberghien
Article
Tax Authority: “Impatriates Regime” In Case Of Remote Work In Italy For Foreign Employer
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.
Italy Tax
DL-Law Avvocati Giuslavoristi
Article
Rental Income from Properties Overseas and How to Declare It in Italy
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.
Italy Tax
SI
Spectrum IFA Group
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Inheritance Tax

Article
Rendita Catastale In Italy
The rendita catastale is a foundational yet often misunderstood element of Italy's property taxation system, representing the theoretical rental income homeowners effectively pay themselves. This imputed value plays a surprisingly significant role in Italy's GDP and explains why successive governments handle property taxation with such political sensitivity. Understanding this concept is essential for anyone navigating property ownership, inheritance planning, or financial decisions in Italy.
Italy Real Estate
SI
Spectrum IFA Group
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Income Tax

Article
Vento di patrimoniale - Tra dibattito politico e realtà fiscale: come Italia e Svizzera tassano la ricchezza
Il dibattito sulla tassazione dei patrimoni è tornato al centro della scena politica italiana, dividendo l'opinione pubblica tra chi la considera uno strumento di redistribuzione della ricchezza e chi la ritiene un onere incompatibile con la crescita economica. La presente analisi esamina l'approccio di Italia e Svizzera alla tassazione patrimoniale, approfondendo le prospettive divergenti e le realtà fiscali di entrambi i Paesi.
Italy Tax
A
Altenburger
Article
Agenzia Delle Entrate: Nuovi Chiarimenti Sulla Detassazione Prevista Dalla Legge Di Bilancio 2026
L'Agenzia delle Entrate ha emesso la circolare n. 3 del 24 giugno 2026, fornendo importanti chiarimenti sull'applicazione della tassazione agevolata introdotta dalla Legge di Bilancio 2026. La circolare specifica quali incrementi retributivi e indennità beneficiano dell'imposta sostitutiva del 5% e del 15%, delineando i criteri di applicazione per diverse tipologie di compensi e situazioni lavorative.
Italy Tax
DL-Law Avvocati Giuslavoristi
Article
Tax Authority: New Clarifications On Tax Benefits Provided By 2026 Budget Law
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.
Italy Tax
DL-Law Avvocati Giuslavoristi
See more

Corporate Tax

Article
The Reform Of Italian Football: Initial Remarks On The Latest Draft Bill
Italy's football system faces a critical juncture following three consecutive World Cup qualification failures, prompting a comprehensive draft bill that targets structural reforms across agent fees, transfer guarantees, and youth development. With the sector generating over one billion euros annually yet burdened by €5.5 billion in debt, the proposed legislation seeks to transform Italian football from a cost center into a competitive asset for future national teams.
Italy Media & IT
WL
Withers LLP
Article
Southern Italy’s “ZES Unica” Special Economic Zone: New Opportunities In Logistics And Real Estate
Italy's new ZES Unica framework consolidates regional special economic zones into a unified system offering tax incentives and streamlined procedures for foreign investors. The reform covers southern regions and strategic Mediterranean ports, creating opportunities in real estate, logistics, and industrial development. How can international operators leverage this framework to establish a competitive presence in European and Mediterranean markets?
Italy Tax
GGI Global Alliance
Article
Rental Income from Properties Overseas and How to Declare It in Italy
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.
Italy Tax
SI
Spectrum IFA Group
See more

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