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

Italian Inheritance and Gift Tax

Italian Inheritance & Gift Tax: Key Rules (2025 Update) Tax Rates by Beneficiary Relationship Spouse and direct descendants (children, grandchildren): 4% with a €1 million exemption per beneficiary. Siblings: 6% with a €100,000 exemption. Other relatives up to the fourth degree: 6% with no exemption. Unrelated individuals: 8% with no exemption. See this article for […]

Do I Need a Will?

Wills in Italy Starting Point The first step toward answering this question is getting: your details – including your nationality, current place of residence, and expected place of residence when you pass; as accurate a listing as possible of all of your assets, the place in which they are located, the current value, the purchase […]

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). […]

UK Inheritance Tax Changes

New UK Domicile Rules The UK government has made some significant, and complex, reforms to the taxation of non UK domiciled individuals. The changes impact UK Inheritance Tax liabilities for people living outside the UK . Under previous rules if you had a UK domicile (and had not lost it) there was a liability to […]

UK Italy Inheritance Tax Treaty

CONVENTlON BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE ITALIAN REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO DUTIES ON  THE ESTATES  OF DECEASED PERSONS London, 15 February 1966  CONVENZIONE FRA IL GOVERNO DEL REGNO UNITO DI GRAN […]

Wills and Succession Planning

We have teamed up with Avv. Carlo Bottino from Anglo Italian law to better service clients looking for advice on succession planning, drafting a will and reviewing the tax aspects.  Below is a series of FAQ’s we have produced, together with our observations, covering the most common questions that we are asked  and our suggested […]

La Visura Catastale

What is the Visura Catastrale The “visura catastale” (Land Registry Extract)  is a document issued by the Italian Tax Agency containing information recorded at the Italian Land Registry in relation to real estate – buildings or land – located in Italian national territory. It is possible to search the land registry to find all real […]

Degrees of Kinship and Affinity Under Italian Law

The Italian Civil Code (Articles 74 ff) contain the criteria for determining the degree of kinship and affinity of your relatives.  This degree is a fundamental concept in Italian law and is an essential part of, among other things, the rules of inheritance and succession. The table in the pdf document below below the degrees of […]

Treaties between Italy and the U.S.

Italy has agreements with the U.S. for the avoidance of double taxation – covering mainly income taxes, social security and gift, estate and inheritance taxes.   Income Tax Treaty (Double Taxation Convention) Convention Between the Government of the United States of America and the Government of the Italian Republic for the Avoidance of Double Taxation With […]