Italy – Withholding Taxes

Tax to be Withheld on Payments to Non-Residents Italy has an extensive series of rules requiring Italian tax resident businesses and professionals to make withholding of tax on certain payments of various types of income, both where the recipient is tax resident in Italy and non tax resident. Individuals acting in a private, non business, […]

Italian Taxes for Corporations

An Overview of Italian Taxes Due By Corporate Bodies Carrying on Business in Italy Italian resident corporations and foreign companies operating in Italy through an Italian branch/permanent establishment, as well as a number of other entities that are treated as corporations  are subject to two principal forms of taxation: Imposta sul Reddito delle Società (IRES) […]

Italian Social Security Contributions

Table of Contents Introduction Working from Italian soil means, according to the default rules, that you are liable to make payment of Italian social security contributions, the bulk of which are, in general, contributions into the Italian state pension scheme. Different schemes apply to employees compared to the self employed.  The rates, thresholds, minimum contributions, […]