Italian 2026 Finance Bill – Key Tax Measures: Support for Middle Incomes | Incentives / “flat tax” regimes for employment income| Continued incentives for investments and capital goods (businesses)| Flat-tax/HNWI“new-resident” regime adjustments (for high net-worth individuals) | 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

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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Reckoner – 7% Regime v Normal Regime

Reckoner for calculating difference between 7% flat tax regime and normal regime where tax is also due outside Italy Tax on 7% Regime Taxable Income Foreign Tax % Tax due on 7% Regime 7% Total Tax Effective Rate of Tax Tax on Normal Regime Italian Tax % Less Credit For Foreign Tax Italian Tax Due […]

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 […]

Tax Return 2025 for FY 2024 Landing Page

Please complete the  form below to enable us to gather information to complete your 2025 Italian tax return on your FY 2024 income and assets. Under Italian law all individuals are required to present a return unless exempt. So even if you are married, or in a civil union, each spouse/partner, in general, needs to […]