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
More info: Taxing.it Updates

Hiring an Employee – the Permanent Establishment risk

Taxing.It

A non-Italian business considering employing an individual in Italy needs to consider whether the activities carried on by an Italian based employee in Italy create a corporate income tax (IRES) liability on the profit attributable those activities. Foreign corporations with a “permanent establishment” (or fixed base) in Italy generally need to register with the Register […]

Tax Step Up of Shares/Land and Buildings – Revaluation

Law Decree no. 17 of March 1, 2022, containing urgent measures for the containment of electricity and natural gas costs, the development of renewable energy and the relaunch of industrial policies, known as the Energy Decree was published in the Official Gazette no. 50 of March 1, 2022.   Article 29 of the Decree confirms the […]

The Italian Representative Office

Foreign companies are able to register (with Business Registry at the Italian Chamber of Commerce.) If the company intends to carry on certain limited activate operate in the territory of a foreign country, without necessarily having to establish itself in one of the corporate forms provided for by the legislation of that State, thus maintaining […]

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delete me 2019 Tax Update

Below you will find, the slides of our recent tax update in Cernobbio.  If you have any questions feel to drop us a message.    

Client Terms of Business

Avv. Colin Jamieson (“us”, “we”, ”our”, or the “Firm”) operates www.taxing.it (the “Site”) and is responsible for the terms on which you engage with the Firm and  how we provide you with tax and legal services (the “Services”). This documents sets out the underlying terms of any engagement by you of the Services.  1. Responsibilities […]