Income Tax for Individuals
Toward a New Italian Tax Regime for the Taxation of Cryptocurrencies
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 taxed as miscelaneous income (so reprted in section RL of the Italian tax retrun) as opposed to the current trewamtn […]
“Impatriates” – 70%/90% Tax break to attract “human capital” to Italy – pre 2024 Rules
The Italian Council of Ministers in a Press Release no 54 of 16 October 2023 proposed a significantĀ Ā reform of the Italian Impatriates Regime.Ā The reform was enacted by Legislative Decree Dec. 27, 2023, No. 209 which was published in theĀ Official Gazette (OG General Series No. […]
Second payment on account
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.Ā The amount […]