From 1 January 2023, if new rules in the draft Finance Law for 2023 are enacted, gains on the disposal of crypto currencies will be liable to a 14% substitute tax. Article 30 of the draft Budget Law 2023 inserts a new category of miscellaneous […]
Contents Details of the regime The Italian Government has in place a special tax regime designed to encourage the movement of “human capital” to Italy (lavoratori impatriati”). The current regime provides that 70% of qualifying income from employment carried out in Italy is exempt from […]
By 30 November of each year, Italian taxpayers must make payment of the second payment on account. The first payment was due earlier in the year at the same time as the tax due on income reported in your latest annual tax return. The amount […]
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