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.

Tax Disputes Comparative Guide

Tax Disputes Comparative Guide for the jurisdiction of Italy, check out our comparative guides section to compare across multiple countries

Me

Maisto e Associati

Italy Cuts VAT To 5% For The Art Market

The Italian government has approved a landmark reduction in VAT on artworks, antiques, and collectibles – from 22% to 5% on art transactions, making it amongst the most competitive rate in Europe.

WL

Withers LLP

Temporary Admission For Yachts In EU Countries

The temporary admission regime applies to all boats flying the flag of a non-EU country, granting them freedom of movement within the customs territory of the Union, with full exemption from customs duties...

European Union Tax

AS

Arnone & Sicomo

Riforma Fiscale: Possibili Reazioni (O Non-reazioni) Del Contribuente Alla Consegna Del Verbale Di Constatazione

Alla fine di ciascun anno, l'Agenzia delle Entrate si affretta solitamente a concludere le operazioni di verifica, con la conseguente massiccia consegna/notificazione di verbali di constatazione (ed altro).

LC

Lipani Legal & Tax

Cross-border VAT Rates In Europe: Definition And Rules

AS

Arnone & Sicomo

Corporate Tax Comparative Guide

PB

Puri Bracco Lenzi e Associati

Boating Declaration In Italy: Tax Obligations For Non-resident Foreigners

AS

Arnone & Sicomo

The New Italian Flat Tax Regime For New Residents: Law Decree Omnibus

AS

Arnone & Sicomo

Italian Court Of Cassation Confirms Deductibility Of VAT On Transaction Costs In MLBO Transactions

GO

Gianni & Origoni

Italian Tax Authority Clarifies That Interest Expenses Out Of Tax Assessments Are Fully Deductible

GO

Gianni & Origoni

New Tax Penalties Regime Enters Into Force

GO

Gianni & Origoni

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

GO

Gianni & Origoni

Si Al Foreign Tax Credit Sui Dividendi Di Fonte Estera

LS

LCA Studio Legale

Italian Tax Incentives For Teachers And Researchers Moving Their Residence To Italy

A

Altenburger

Is Your Asymmetric Jurisdiction Clause Valid?

Italy Commercial

GA

Ganado Advocates

Unlawful Dismissals: What Changes For Small Companies In Italy After Decision No. 118 Of 21 July 2025

Italy Employment

KG

K&L Gates LLP

WhatsApp, Social Media And Employee Rights: Italian DPA's Latest Ruling

Italy Employment

AO

A&O Shearman

Crypto Assets, CASPS, And AML/CFT Compliance: The New European Regulatory Landscape Under MiCA And AMLR

European Union Technology

JD

Jones Day

A Seat At The Table: Italy's New Employee Participation Law

Italy Commercial

IL

Ius Laboris

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Related Country Guides

Tax Treaties

Smart Working All'estero: Quali Tasse Devi Pagare?

Smart working all'estero: si rischia di pagare più tasse? Si incorre in una doppia imposizione fiscale? Leggi tutto qui.

AS

Arnone & Sicomo

Tax Incentives For Attracting Foreigners In Italy

In recent years, the Italian legislature has adopted many legislative measures in the fiscal field aimed at making Italy more attractive and competitive...

IL

IPG Lex&Tax

Italian IRAP And Foreign Tax Credit Under Double Tax Treaties

With judgment No. 836/2023 published on 18 July 2023, the Italian Court of cassation ruled on the applicability of the foreign tax credit under Article 165...

A

Altenburger

Observations On The Beneficial Owner And Investment Structures Of Private Equity

Italy Commercial

DT

Di Tanno Associati

The Supreme Court Shares The Approach Of The Revenue Agency About The Split Year In Case Of Transfer Of Residence Of Individuals

Md

Macchi di Cellere Gangemi

Wealth Taxes In South America And Opportunities For HNWI Thanks To The Double Tax Treaty With Italy: A Perspective On A Convenient Fiscal Planning

S

SLCLEX

European Succession Certificate: What Is It And How To Obtain It?

BI

Boccadutri International Law Firm

Italian Flat Tax Regime And The Applicability Of The Double Taxation Treaty: The Case Of Italy-Switzerland Treaty

S

SLCLEX

The Italian Supreme Court Grants The Foreign Tax Credit On Dividends Subject To The Domestic 26% Withholding Tax

Md

Macchi di Cellere Gangemi

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Inheritance Tax

New Updates On Italian Gift/Inheritance Tax And Trusts

The draft legislative decree currently under consideration by the Italian Government partially revises the rules on Gift and Inheritance tax and registration taxes with reference to trusts...

S

SLCLEX

Buying Real Estate In Italy: A Guide For Foreign Investors

Buying real estate in Italy is an attractive form of foreign investment, that leans into the good real estate market still present in the State.

Italy Real Estate

S

SLCLEX

Donation Of Shares In Foreign Companies: How To Calculate Capital Gains For Italian Tax Purposes

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...

A

Altenburger

Wealth Tax In Colombia And The Italian Res Non Dom Regime: A Convenient Fiscal Planning Solution For HNWI

S

SLCLEX

How To Obtain The Investor Visa For Italy

Italy Immigration

S

SLCLEX

The Italian "Società Semplice": An Effective Tool For Real Estate Investment In Italy By Family Offices And Foreign Private Clients.

Italy Real Estate

S

SLCLEX

European Succession Certificate: What Is It And How To Obtain It?

BI

Boccadutri International Law Firm

Italian Flat Tax Regime And The Applicability Of The Double Taxation Treaty: The Case Of Italy-Switzerland Treaty

S

SLCLEX

La Tassazione Dei Trust: Circolare Agenzia Delle Entrate N.34/E 2022

S

SLCLEX

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Income Tax

The New Italian Flat Tax Regime For New Residents: Law Decree Omnibus

Law No. 143 of Oct. 7, 2024, converting, with amendments, Decree-Law No. 113 of Aug. 9, 2024 (Law Decree Omnibus), introduced important changes to the flat tax regime for new residents designed for

AS

Arnone & Sicomo

Italian Tax Authority Clarifies That Interest Expenses Out Of Tax Assessments Are Fully Deductible

With Ruling no. 172 dated August 20, 2024, the Italian Tax Authority clarifies that interest expenses due in connection with higher taxes resulting that become due as a result of a tax settlements are fully deductible.

GO

Gianni & Origoni

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.

GO

Gianni & Origoni

Si Al Foreign Tax Credit Sui Dividendi Di Fonte Estera

LS

LCA Studio Legale

Italian Tax Incentives For Teachers And Researchers Moving Their Residence To Italy

A

Altenburger

La nuova veste dei bonus edilizi e fiscali

Italy Real Estate

LS

LCA Studio Legale

Production Of Photovoltaic Energy: The Agriculture Decree

OC

Osborne Clarke

Donation Of Shares In Foreign Companies: How To Calculate Capital Gains For Italian Tax Purposes

A

Altenburger

Rientro Dei Cervelli, Come Cambierà Il Regime Fiscale?

FIVELEX Studio Legale e Tributario

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Corporate Tax

Corporate Tax Comparative Guide

Corporate Tax Comparative Guide for the jurisdiction of Italy, check out our comparative guides section to compare across multiple countries

PB

Puri Bracco Lenzi e Associati

Italian Tax Authority Clarifies That Interest Expenses Out Of Tax Assessments Are Fully Deductible

With Ruling no. 172 dated August 20, 2024, the Italian Tax Authority clarifies that interest expenses due in connection with higher taxes resulting that become due as a result of a tax settlements are fully deductible.

GO

Gianni & Origoni

Tax Decree Related To The Budget Law 2024 – Updates

The Italian Government has approved the Legislative Decree No 145, dated October the 18th 2023, i.e. the Tax Decree linked to the Budget Law for the financial year 2024 (currently under approval)...

IL

IPG Lex&Tax

Italian Tax Authority: "Dividends Paid To The Swiss 'Parent' Company Are Exempt."

S

SLCLEX

RAIF Люксембургский Резервный Фонд: Что Это Такое

AS

Arnone & Sicomo

Bolt From The Blue: The European Commission Demands Italian Port System Authorities To Pay Taxes

European Union Transport

AN

Advant Nctm

Requirements For Doing Business In Italy

Italy Commercial

TG

TMF Group BV

How To Take Advantage Of An Undoubtedly Profitable Marketplace

Ie

Ichino-Brugnatelli e Associati

Country-By-Country-Reporting In Italy: An Example Of Information To Be Communicated To The Parent Company

TG

TMF Group BV

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Latest Videos

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Άνοιξε Εταιρικό Λογαριασμό Κρυπτονομισμάτων στην Κύπρο για Φορολογικά Οφέλη (Video)

CA

CYAUSE Audit Services Ltd

SRS Legal Spotlight - Tax | IFICI (Video)

SRS Legal

Rejestracja VAT – Na Co Zwrócić Uwagę Jako Przedsiębiorca?

KHG Hupajlo Grzegorczyk & Partners

Portugal Golden Visa Tax Rules: 2024 Update (Video)

I

INGWE

Budget 2025 – Highlights And Insights – Video Commentary Analysis (Video)

BW

Byrne Wallace

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