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

The Anagrafe, Italian Tax Residence and Double Tax Treaties

Confusion often arises about how the Italian rules on tax residence interact with the civil law rules about what it means to be Italian tax resident and how tax residence interacts with the Civil Code concepts of “residenza“, domiclio and “dimorra abituale” (residence domicile and habitual abode) and registration with the Anagrafe at your local  […]

Italian Forced Heirship Rules

Italian Forced Heirship Rules (Successione Legittima) Italian forced heirship, governed by the Civil Code (Articles 536–564), restricts the freedom for an individual to decide where their assets should go on death.  The rules work by reserving a portion (quota legittima) for “forced heirs” (the “legittimari” – spouse, children, or ascendants if there are no children). […]

UK Inheritance Tax Changes

New UK Domicile Rules The UK government has made some significant, and complex, reforms to the taxation of non UK domiciled individuals. The changes impact UK Inheritance Tax liabilities for people living outside the UK . Under previous rules if you had a UK domicile (and had not lost it) there was a liability to […]

Purchasing Italian Real Estate – Individuals vs. Corporate Structure

There are a number of options for the purchase of Italian Real Estate.  Here we look at the principal alternative options, but there are others. We look at purchasing:   There is no automatic choice. Much will depend on the type of property and if you are going to rent the property or simply occupy […]

Employment

8.1 Employment Contracts Italian employment contracts must comply with national labor laws and collective bargaining agreements (CCNL). Contracts may be: Permanent (tempo indeterminato) – Default form with full protections Fixed-term (tempo determinato) – Allowed for specific projects or seasonal work Apprenticeship (apprendistato) – Combines training with employment Freelance/Consultant (collaborazione) – Used for independent contractors Contracts […]

Legal Background

1.1 Key Legal Sources Italy’s business law is rooted in the Civil Code (Codice Civile), which governs contracts, companies, and obligations. Supplementary laws include Legislative Decree No. 58/1998 (TUF) for financial markets, and EU regulations that apply directly or via transposition. Primary Legislation The establishment and operation of enterprises in Italy are primarily governed by: […]

Business Structures

2.1 Overview This blog post is intended to provide a high level overview of the types of business structures available to investors in a business to be carried on in Italy and applies primarily to the situation where the investors are  individuals  – separate and different considerations may apply where the investor is a corporate […]

Shareholders and Members

3.1 Rights and Obligations Shareholders in Italian companies enjoy rights based on their share class and the company’s bylaws. Core rights include: Voting on key resolutions (e.g., mergers, capital changes) Receiving dividends and liquidation proceeds Inspecting financial statements and minutes Calling meetings (if holding ≥10% of capital) Obligations include contributing capital, respecting confidentiality, and complying […]