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

The Interpello – Advance Tax Ruling

What is it? The “interpello” procedure gives a taxpayer the possibility of obtaining an advance  written opinion from the Italian Tax Agency on a particular

Impatriates Regime 2024

The 2024 Impatriates Regime for Individuals Legislative Decree no. 209 of 27 December 2023  was published in the Official Gazette (OG General Series No. 301

The Italian Fiscal Code Number

The Fiscal Code Number (Codice Fiscale, Italian taxpayers’ identification number, TIN, tax code, call it what you like) is a unique taxpayer code that identifies all individuals in their dealings with the Italian authorities 

Italian Residence – What is the Anagrafe

The Italian Register of Resident Population The Anagrafe is Italy’s civil registry of the individuals  who have established  their residence (centre of vital interests and

Hosting family members in Italy

Reporting foreign visitors If you are intending to host a non EU national, including a relative they are in general allowed to stay in Italy

Wills and Succession Planning

We have teamed up with Avv. Carlo Bottino from Anglo Italian law to better service clients looking for advice on succession planning, drafting a will

Equality and Diversity Policy

1 Introduction This document sets out our policy on equality and diversity. This policy confirms our commitment to ensuring equality and diversity and preventing discrimination.

Occasional Services

Advance Communication of Occasional Hires The Labour-Fiscal Decree no. 146 2021, linked to the Budget Law 2022, introduced the obligation of prior communication of the

The SPID – Italian digital identity

What is it? The Public Digital Identity System, or SPID (pronounced “speed”) which started life in March 2016, is an online identity system.  Through a

The Cassetto Fiscale

What is it? The cassetto fiscale, literally “tax box”, is a service offered by the Italian Government that allows consultation of  a taxpayer’s tax information,