The CU – what is it?
Background The Italian Tax Agency each year publishes the CU (Certificazione Unica) formerly known as the CUD, standard model form with the relevant instructions. The
Background The Italian Tax Agency each year publishes the CU (Certificazione Unica) formerly known as the CUD, standard model form with the relevant instructions. The
The Italian Tax Agency has published a glossary of tax terminology Search the Glossary [glossary_search]
Foreign companies are able to register (with Business Registry at the Italian Chamber of Commerce.) If the company intends to carry on certain limited activate
Click on the link below to access the recording of the webinar on tax and investing for Brits living in Italy
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What is the Ravvedimento Operoso? The Ravvedimento Operoso Procedure derives from the Italian word which can be literally translated as “redemption” or “penitence”. It is, however,
The Italian Tax Agency responding to a request for an official interpretation on the tax treatment of options (no. 23 of 5 February 2020) has
To File or Not to File The answer is most probably yes as the reader will desume from reading the instructions from the Italian tax
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
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
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
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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
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
The Italian government originally published a list in 1996 – known as the White List – concerning changes to the tax regime for interest, and
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.
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The Italian 2020 Finance Law has made some changes to the tax rules applicable to “Ticket Restaurant” (luncheon vouchers or meal tickets). These vouchers
What is the Visura Catastrale The “visura catastale” (Land Registry Extract) is a document issued by the Italian Tax Agency containing information recorded at the
The Italian Tax Agency has recently published (in Resolution no. 93/E of November 12, 2019) clarification on the remodeling of payments on account for taxpayers
The Italian tax regime applicable to residential real estate can seem confusing. Real estate has always been an attractive source of income for governments around
With the establishment of the “Indici sintetici di affidabilità” – ISA’s or Summary Reliability Indices, the Italian Tax Agency aims to “facilitate the compliance of
EU Directive 2008/9/EU (implemented in Italy by Legislative Decree no. 18/2010) allows VAT registered businesses that incur costs in countries that are members of the
What Is a “Qualified Participation” (Partecipazione Qualificata)? Definition The definition of “qualified participation can be found in section 67(1)(c) of the Italian Tax Code. A
The Italian Tax Agency has issued a resolution (no .64/E of 28 June), regarding the changes introduced by Article 12 V of Decree no. 34/2019
What is the “Double Whammy” in Italian tax? The “double whammy” is what hits certain individuals who have recently moved to Italy and new businesses
A taxpayer who has worked for an employer in the two tax periods prior to the intended start of the flat tax regime (regime forfettario
Attached are the slides of our recent presentation to the International Association of Accountants [embeddoc url=”https://taxing.it/wp-content/uploads/2019/04/The-2019-Spring-Italian-Tax-update-20190312-112PE_opt.pdf” viewer=”google”]