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
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Our Services

Tax Optimisation for Investors General Italian and International Tax Advice Corporate and Business Acquistion Real Estate Tax Support Business Due Diligence Audit of Tax Tax dispute, mediation and litigation support Social security and pension planning Setting Up in Business    Tax Check Up Notary and Escrow Support Services Downsizing and Country Exit Tax Support Transfer […]

What is an apostille?

An “apostille” is a form to be applied to documents for use in countries that are party to the 1961 Hague Convention.  The convention is designed to rationalise procedures for the recognition and validation of legal documents executed in one signatory country and to be used in another signatory country.  The apostille certifies that the […]

Who we are

Colin Jamieson  Colin works as an Avvocato in Assago in the Province of Milan where he is based and is a Solicitor of England and Wales. He principally deals with tax and legal issues for English speaking clients with investments in Italy or Italian clients investing abroad. Over the years he has built up a practice advising […]

UK Italy Double Tax Treaty – Income Taxes

The UK/Italy Convention for the Avoidance of Double Taxation of Income (or Double Tax Treaty) was signed at Pallanza on 21 October 1988. It entered into force on 31 December 1990. It came into effect in the United Kingdom from 1 January 1991 for petroleum revenue tax, from 1 April 1991 for corporation tax and […]

Second Payment on Account

By 30 November of each year, Italian taxpayers must make payment of the second payment on account (acconto) of their tax liability for the current year. The first payment is due earlier in the year at the same time as the tax due on income reported in the annual tax return for income received during […]

Standard Tax Deductions and Credits

Tax Credits For Other Dependent Family Members and Disabled Persons Tax credits are also available for other dependent family members who are not a spouse or dependent child. These include parents, grandparents, siblings, in‑laws and other relatives listed in the Italian Civil Code, provided they live with the taxpayer or receive continuous financial support. A […]

Our Italian Tax Return and Payment Support Service

Modello Redditi PF The tax return is called “PF” standing for Persone Fisiche (individuals). Modello in Italian means “Form”. The PF form is for use by individuals who are not able to present the simplified tax return (the modello 730) or who having filed a 730, need to report foreign income and assets that cannot be returned with the 730 form. […]