Stock options – the timing of the tax benefit
The Italian Tax Agency responding to a request for an official interpretation on the tax treatment of options (no. 23 of 5 February 2020) has set out its view of the moment in which stock options become taxable in the hands of employees working in Italy. This particular stock option plan saw the grant of […]
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 Prime Minister, the Minister of Labour and Social Policies (Nunzia Catalfo), and the Minister of Economy and Finance (Roberto Gualtieri) set out the principle measures contained in a Law Decree (Decreto-Legge 17 marzo 2020, n. 18 “Cura […]
Do I need to file an Italian Tax Return?
To File or Not to File The answer is most probably yes as the reader will desume from reading the instructions from the Italian tax return. Exemptions and Obligations are contained on page 3 onward of the Instructions for Compilation of the Annual Italian Tax Return (2025 return for reporting FY 2024 income and assets). […]
1 March Tax Deadline = Covid 19
The 16th March is a normal deadline for payment of taxes (mainly last month’s withholding tax and social security for employers and those on monthly VAT reporting). Some press releases have anticipated a deferral of the deadline by means of a Law Decree, which has not yet been issued. We are hearing on the grapevine […]
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Elementor #2165
Tax on Disposal of Real Estate
General Rule In Italy, capital gains from the disposal (sale or transfer) of real estate are generally treated as miscellaneous income under Article 67 of the TUIR (Testo Unico delle Imposte sui Redditi, DPR 917/1986). The taxable gain is the difference between the sale price and the acquisition cost (plus any additional expenses such as […]
Table of Main Registration Taxes in Italy
This is a (very) simplified table of the registration taxes due on certain documents. The tax office will apply the tax according to the substance of the effect that the document has, not the form.
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Italian Social Security Rates
The calculation of contributions and of retirement and other benefits under the Italian system is extremely intricate, being the result of a rigorous rules based system. This post is intended to provide only a general introductory framework of rates, and thresholds for contributions. Category Applicable Regime Approx. Rate (2024) Contribution Base Notes Employees (private sector) […]