Legge di Bilancio 2026 italiana – Principali Misure Fiscali: Aliquota ridotta per i redditi medi | Adeguamenti al regime “flat-tax”/residente per scelta per HNWI (High Net Worth Individuals) | Incentivi / regimi “flat-tax” per redditi da lavoro | Continuità degli incentivi per investimenti e beni strumentali (imprese) | Misure di riscossione e “sgravi fiscali”: ammortamento riscossione debiti, blocco per imposte sui trasferimenti immobiliari | Trattamento fiscale di dividendi, capital gain e redditi finanziari | Settori/Tasse Speciali: intermediari finanziari, “windfall tax”, prelievo bancario
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Italian Statutory Tax Residence Test For Individuals: 2024 changes

The Legislative Decree on International Taxation, No. 209 of 27 December 2023 introduced some important modifications to the Italian rules on the tax residence of individuals and the  statutory test of tax residence (STTR). The STTR contained in art. 2, para.  2 of the Italian Tax Code (Decree of the President of the Republic of […]

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We have been authorised by the British Embassy to certify documents. A copy of the certification can be seen below. You can upload documents to be certified by filling out the client registration form  – on page three you can upload your documents in pdf format.  We will then come back to you with a […]