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
Altre informazioni: Aggiornamenti Taxing.it

Tax on Capital Gains for Individuals – Disposals of Shareholdings

Background – Taxation of Gains and Losses The disposal of shareholdings (e.g., shares or equity interests in companies) in Italy may trigger a charge to Italian tax on any capital gain under the Italian Tax Code (DPR 917/1986). The tax treatment differs significantly based on the percentage interest in the company and Italian tax residency […]

UK Italy Double Tax Treaty – Income Taxes

The UK/Italy Convention for the Avoidance of Double Taxation of Income (or Double Tax Treaty) was signed at Pallanza on 21 October 1988. It entered into force on 31 December 1990. It came into effect in the United Kingdom from 1 January 1991 for petroleum revenue tax, from 1 April 1991 for corporation tax and […]

Second Payment on Account

By 30 November of each year, Italian taxpayers must make payment of the second payment on account (acconto) of their tax liability for the current year. The first payment is due earlier in the year at the same time as the tax due on income reported in the annual tax return for income received during […]