Italian 2026 Finance Bill – Key Tax Measures: Support for Middle Incomes | Incentives / “flat tax” regimes for employment income| Continued incentives for investments and capital goods (businesses)| Flat-tax/HNWI“new-resident” regime adjustments (for high net-worth individuals) | Tax-collection and “fiscal-relief” measures: debt-collection amortization, freeze for property-transfer taxes | Tax treatment of dividends, capital gains, and financial income | Sectors/Special Taxes: financial intermediaries, “windfall” taxes, bank levy

Double Tax Treaties

Treaties between Italy and other countries for the avoidance of  double taxation Italy has an extensive range of treaties for the avoidance of double taxation – covering mainly income taxes  but others covering gift, estate and inheritance taxes.   All of Italy’s Double Tax Treaties (Income Taxes) Click here for a full list of Italy’s tax […]

Italian tax regime to encourage high net worth individuals to move to Italy

Italian 2026 Draft Finance Law The Italian Ministry of Finance web site: https://www.mef.gov.it/export/sites/MEF/documenti-pubblicazioni/doc-finanza-pubblica/doc/DOCUMENTO-PROGRAMMATICO-DI-BILANCIO-2026.pdf and the web site of the Italian Senate https://www.senato.it/service/PDF/PDFServer/BGT/1477486.pdf report the issue of a draft of the Italian Finance Act for 2026.  The Draft Bill is now proceeding with the Parliamentary debate and approval process, during which it may be amended, before […]