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
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Italian Forced Heirship Rules

Italian Forced Heirship Rules (Successione Legittima) Italian forced heirship, governed by the Civil Code (Articles 536–564), restricts the freedom for an individual to decide where their assets should go on death.  The rules work by reserving a portion (quota legittima) for “forced heirs” (the “legittimari” – spouse, children, or ascendants if there are no children). […]

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File Upload Form

Secure Upload Form  You can use this page to securely upload pdf, jpg/jpeg, doc, xls  and zip files. You can upload a maximum of 10 files in one batch. Files must be less than 20 megabytes each.  Use of this file upload page is governed by our: privacy policy anti money laundering policy terms of […]

Translation of Impatriates Relief – Base Legislation Pre 2024

This is a fairly literal translation into English of the Italian legislation implementing the Impatriates Relief.  The text is given simply as a courtesy and should not be relied upon for any decison on whether the Relief applies in any particulalar cirmstances since it must be read togehter with subsequent amendments which may not be […]

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 for less than 90 days in any 180 day period, subject to specific immigration formalities for certain countries, the individual will not need any immigration papers, but needs to take […]

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. We are particularly concerned that equality and diversity is maintained in the workplace, when providing services to clients and in all our dealings with third parties.  We may amend this […]