Italian 2026 Finance Law – Key Tax Measures: Reduced Tax Rate for Middle Incomes | Flat-tax/HNWI“new-resident” regime adjustments (for high net-worth individuals) | Incentives / “flat tax” regimes for employment income| Continued incentives for investments and capital goods (businesses) | 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
More info: Taxing.it Updates

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 […]

Payment For Certification of Documents and UK Apostille

To pay via Paypal for our certification service and organising the affixing of an apostille under the Hague Convention by the Foreign and Commonwealth Office (FCO) of the United Kingdom, please click on the Buy Now Paypal button below

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.  

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) […]

Short Term Rentals – Italian Government proposes new restrictions

Italy’s centre left administration proposes to introduces limitations for those who rent rooms, holiday homes or apartments for short periods An amendment to the “Milleproroghe Decree” (one thousand extensions), presented by the “Democratic Party” to the Italian Chamber of Deputies, proposes a squeeze for those who rent tourist houses, or rooms  on sites such as […]

White List Countries

The Italian government originally published a list in 1996  – known as the White List – concerning changes to the tax regime for interest, and other income on bonds and similar securities, public and private.  A reduced rate of tax was available to income deriving from White List countries, i.e. those countries with which Italy […]

Anti Money Laundering Policy

1 Background These are the Anti-Money Laundering (AML) Policy and Procedures adopted by Avv. Colin Jamieson/Taxing.It (the Firm) in compliance with applicable Money Laundering Regulations. The Firm will actively prevent and take measures to guard against being used as a medium for money laundering activities and terrorism financing activities and any other activity that facilitates […]