Italian 2026 Finance Bill – Key Tax Measures: Support for Middle and Low Incomes | Revision of IRPEF tax brackets | Baby bonus | Enhanced parental leave and nursery bonus | Social security exemption for working mothers | Increased deductions for private school expenses | Family endowment fund | First home mortgage guarantee fund | Support for food purchases | Energy-efficient appliance bonus | Cap on deductions for incomes over €75,000 | Exceptions for healthcare, mortgages, and startup investments | End of deductions for children over 30 (except disabled children) | “Hire more, pay less” tax deduction for new permanent hires | Reduced tax on productivity bonuses | Fringe benefit exemptions | Relocation support for new hires | Raised flat tax threshold for employees and pensioners | Reduced corporate tax (IRES) for reinvested profits | Tax credits for southern Italy investments | Enhanced “Nuova Sabatini” machinery financing | Support for SME stock market listings | Increased public investment in defense, infrastructure, and healthcare | Banking and Insurance | Deferred deductions for financial sector losses | Annual stamp duty on life insurance contracts

Doing Business in Italy Guide

Financial Crime

11.1 Anti-Money Laundering (AML)

Italy enforces AML regulations under Legislative Decree No. 231/2007, aligned with EU directives. Obligated entities include banks, accountants, lawyers, and real estate agents. Key requirements include:

  • Customer due diligence (KYC)
  • Suspicious transaction reporting (STR)
  • Internal controls and staff training

The Financial Intelligence Unit (UIF) monitors compliance and investigates suspicious activity.

11.2 Anti-Corruption Measures

Italy has strengthened anti-corruption laws through Legislative Decree No. 190/2012 and the establishment of ANAC (National Anti-Corruption Authority). Companies must adopt:

  • Ethical codes and compliance programs
  • Whistleblower protections
  • Risk assessments and internal audits

Public procurement and government contracts are subject to strict transparency rules.

11.3 Corporate Liability

Under Legislative Decree No. 231/2001, companies can be held criminally liable for offenses committed by directors or employees. Covered crimes include:

  • Fraud and embezzlement
  • Bribery and corruption
  • Money laundering and terrorism financing

To mitigate liability, companies must implement a compliance model (Modello 231) and appoint a supervisory body (Organismo di Vigilanza).

11.4 Enforcement and Penalties

Violations may result in fines, asset seizures, disqualification from public contracts, and reputational damage. Enforcement is carried out by the Guardia di Finanza, judiciary, and regulatory bodies. International cooperation is common in cross-border investigations.

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