Italy: Tax Authorities

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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.

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

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

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

With decision no. 22608/2024, the Italian Court of Cassation confirms the deductibility of VAT on transaction costs incurred by the SPV in the context of merger leveraged buy-out (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

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

Purchase Of Real Estate In Italy By Swiss Nationals

Italy Real Estate

A

Altenburger

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

A

Altenburger

New Tax Regime In Italy For ‘Inpatriate' Workers

IL

Ius Laboris

Tax | Aggiornamento - Febbraio 2024

FIVELEX Studio Legale e Tributario

Aggiornamento Normativo - N. 525 / 2024

FIVELEX Studio Legale e Tributario

Tax Credit 5.0 For Industrial Technology Transition

IL

IPG Lex&Tax

Italy's Real Estate Market In 2025: Green Trends, Tax Incentives, And Regulatory Updates

Italy Real Estate

BI

Boccadutri International Law Firm

Reinstate Of Italian Citizenship

Italy Immigration

AS

Arnone & Sicomo

Jimmy Page Back In Court For "Dazed And Confused": Copyright In Music Back In The Spotlight

Bugnion

Scontro Tra "Boss": L'Incredibile Battaglia Del Marchio Tra Un Piccolo Imprenditore Italiano E Il Colosso Hugo Boss

Bugnion

Italian Citizenship By Descent: What Changes In 2025

Italy Immigration

BI

Boccadutri International Law Firm

Rientro Dei Cervelli, Come Cambierà Il Regime Fiscale?

We Wealth ha interpellato il dott. Francesco Mantegazza, co-Managing Partner dello Studio Legale e Tributario Fivelex.

FIVELEX Studio Legale e Tributario

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

Italian Flat Tax For New Residents Retirees

The Sostegni Ter (Dl 4/2022) has changed the rules of the flat tax for new resident retirees. Let's see how.

AS

Arnone & Sicomo

Aggiornamento Normativo - N. 504 / 2023

In data 5 ottobre 2023 l'ESMA ha posto in consultazione il secondo set degli standard tecnici (RTS e ITS) che specificano determinati requisiti del Markets in Crypto-Assets Regulation (MiCAR).

Italy Technology

FIVELEX Studio Legale e Tributario

Tax | Aggiornamento - Settembre 2023

FIVELEX Studio Legale e Tributario

Conversion Into Law Of The Tax Decree Ancillary To The Budget Law 2024 – Main Tax News

IL

IPG Lex&Tax

DAC 7: The Italian Disclosure Obligation For The Digital Platform Operators Begins

IL

IPG Lex&Tax

Budget Law 2024 - Taxation On The Creation Of The Real Estate Rights

IL

IPG Lex&Tax

Data Communication On Electronic Payment – Implementation Of Directive (EU) 2020/284

European Union Tax

IL

IPG Lex&Tax

Tax Incentives For Attracting Foreigners In Italy

IL

IPG Lex&Tax

Tax Decree Related To The Budget Law 2024 – Updates

IL

IPG Lex&Tax

Italian IRAP And Foreign Tax Credit Under Double Tax Treaties

A

Altenburger

The Italian Legislative Decree Implementing The Global Minimum Tax Is Available For Consultation Until 1 October

Md

Macchi di Cellere Gangemi

Registration Tax At 15% On Photovoltaic Plants On Agricultural Lands: The "Step-Back" Interpretation Of The Italian Tax Authorities.

Md

Macchi di Cellere Gangemi

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 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

The Italian Legislative Decree Implementing The Global Minimum Tax Is Available For Consultation Until 1 October

It is under consultation until 1 October 2023, the Italian draft legislative decree that will implement Directive 2022/2523/EU for the introduction...

Md

Macchi di Cellere Gangemi

Registration Tax At 15% On Photovoltaic Plants On Agricultural Lands: The "Step-Back" Interpretation Of The Italian Tax Authorities.

The granting of surface right on agricultural lands is subject to registration tax at the rate of 15% and not 9%, as well as mortgage and cadastral taxes at the fixed amount of Euro 50...

Md

Macchi di Cellere Gangemi

Your New Crypto Base

Italy Technology

WL

Withers LLP

Optional Extension Of The Annual Installments For The Tax Credits For Renovation Work

Law Decree 176/2022, commonly referred to as the "Decreto Aiuti Quater", has implemented an additional facilitation pertaining the tax credits deriving from investments in buildings' renovations.

IL

IPG Lex&Tax

The Regularisation Of Cryptocurrencies Under The Budget Law 2023

Overcoming the previous approach of the Italian Revenue Agency, which wanted to equate them with foreign currencies, the Budget Law 2023 (No. 197/2022)...

Italy Technology

IL

IPG Lex&Tax

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

Countries that account for the 22% of the South America continent have a wealth tax, they are Argentina, Bolivia, Uruguay, Venezuela and Colombia.

S

SLCLEX

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

With resolution n. 46/E dated July 31, 2023, the Italian Tax Authority confirms the general application of the withholding tax exemption regime on dividends at the level of Swiss parent companies...

S

SLCLEX

Switzerland Out From The Italian Individuals Black List

European Union Tax

S

SLCLEX

Decreto Bollette: le novità sul versante penale

LS

LCA Studio Legale

Cryptocurrency Taxation In Italy: How It Works?

Italy Technology

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

Italy 7% Flat Tax For Pensioners

BI

Boccadutri International Law Firm

Private Equity Comparative Guide

Italy Commercial

TP

Tonucci & Partners

Last Call For ‘Pink Sticker' Tax Exemption In Italy

Italy Employment

IL

Ius Laboris

The European Court Of Justice's Decision On The Italian 'AirBnB Tax'

WL

Withers LLP

Italian Non-possessory Pledge Now Available To Italian Businesses

JD

Jones Day

Italy Attracts Foreign Investment With New Investment Fund Tax Rules On Permanent Establishment

WL

Withers LLP

New Clarifications Concerning The Taxation Of Trusts And Beneficiaries

RP

Ruchelman PLLC

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

Md

Macchi di Cellere Gangemi

New Guidance On Trust Direct And Indirect Taxation

LP

Loconte & Partners

The Witness Evidence: A New Kind Of Evidence In Tax Trials

Md

Macchi di Cellere Gangemi

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Latest Videos

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Non Domiciled Tax Status Secrets REVEALED! (Video)

CA

CYAUSE Audit Services Ltd

SRS Legal Spotlight - Tax | IFICI (Video)

SRS Legal

Portugal Golden Visa Tax Rules: 2024 Update (Video)

I

INGWE

Budget Briefing 2025 – What Can Your Business Expect (Video)

BW

Byrne Wallace

Tax 2024: What To Expect - Discover The Recordings Of The Webinar Series

AM

Arendt & Medernach

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