2019 Tax Update

Attached are the slides of our recent presentation to the International Association of Accountants

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Tax Penalties and the Ravvedimento Operoso: The Ravvedimento Operoso Procedure derives from the Italian word which can be literally translated...
Stock options – the timing of the tax benefit: The Italian Tax Agency responding to a request for an official interpretation on the tax treatment...
List of deductions and deductible expenses in the FY 2020 tax return: Background An Italian resident taxpayer has the right to certain deductions and claim a tax credit...
Decree Law “ Cura Italia” – Covid-19 – Special Measures To Protect Health and Support the Economy.: At a meeting of the Italian Council of Ministers of 16 March 2020 (press release no. 37/2020), the...
Do I need to file an Italian Tax Return: If your only source of income derives from employment (ie. you are hired on an definite or...
Tax Relief for the Purchase of Furniture and Household Appliances: What is the Tax Relief? Italy's recent Finance Law for 2020 extended the tax credit equal to 50%...
Italian Social Security Rates (INPS Gestione Separata) 2020: The Italian national social security institute has issued an update to the rates, maximum and...
Short Term Rentals – Italian Government proposes new restrictions: Italy's centre left administration proposes to introduces limitations for those who rent...
White List Countries: The Italian government originally published a list in 1996 - known as the White List - concerning...
Step of up of Shares – Advancing the Tax on Capital Gains by paying substitute tax in exchange for a step-up: Article 1, paragraphs 693 and 694, of the Law of 27 December 2019, n. 160 (Finance Law 2020 -...

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