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

Manage your Canone TV Licence Fee

Canone TV

Official Guidance on Meaning of Equipment (in Italian) “As is well known [sic], art. 1 of Decree  of the Crown no. 246/1938 provides that “Anyone holding one or more of the following items of equipment which are suitable or can be adaptable for the reception of “radioaudizioni” (intepreted as TV radio signals) must pay the […]

Authorisation by British Embassy

We have been authorised by the British Embassy to certify documents. A copy of the certification can be seen below. You can upload documents to be certified by filling out the client registration form  – on page three you can upload your documents in pdf format.  We will then come back to you with a […]

Degrees of Kinship and Affinity Under Italian Law

The Italian Civil Code (Articles 74 ff) contain the criteria for determining the degree of kinship and affinity of your relatives.  This degree is a fundamental concept in Italian law and is an essential part of, among other things, the rules of inheritance and succession. The table in the pdf document below below the degrees of […]

Setting up a Cultural Association in Italy

Creating a cultural association is an opportunity to carry out activities in various fields, such as cinema, entertainment, art, culture, civic and social education, environmental protection, establishment of courses, social issues of various kinds etc. Whilst it is possible just to create an association with a group of friends, with no particular formalities, if you […]

Fees

We deliberately operate on the web to enable us to be flexible about the fees we charge and keep those fees to the minimum. We do not employ IT, HR, PR, or marketing staff, subcontracting these services as and when they are required. We will always discuss with you the basis on which we will […]

Extended definition of Permanent Establishment

Italy’s 2018 Finance Act made some significant changes to the definition in the domestic Tax Code of Permanent Establishment (PE). Specifically the changes: extend the definition of agency PE; make ALL the listed activities (deriving from the OECD standard model) which are deemed not to give rise to a PE conditional on the activities being […]

Rent to Buy: what it is and how it works

Roma

Do you want to buy a house but cannot find a bank to put up the finance you need. Are you concerned about making a commitment to buy but not sure about the timing? Italian law has a solution: the “Rent to Buy” scheme (affitto con riscatto). The scheme allows you to take immediate possession […]

2018 Italian Tax Update

lingotto

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