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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2018 Italian Tax Update

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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 […]

The Regime Forfettario – Flat Rate Tax Regime for Freelance Businesses

Introduction A special tax scheme (Regime Forfettario) offers a flat rate of tax on gross income for taxpayers looking to get themselves registered for VAT in Italy and carry on a self-employed business or profession.  The various schemes for small taxpayers (the Regime dei Minimi/Regime Forfettario) have seen a number of changes over the years and […]

Italian tax regime to encourage high net worth individuals to move to Italy

Background Italy’s 2017 Finance Law introduced a tax regime designed to compete with other special tax regimes around Europe that provide a special tax regime to attract people to come and live in the country offering the regime. The Italian regime is targeted at attracting high net worth individuals to Italy.  It required, a the […]

What is an apostille?

An “apostille” is a form to be applied to documents for use in countries that are party to the 1961 Hague Convention.  The convention is designed to rationalise procedures for the recognition and validation of legal documents executed in one signatory country and to be used in another signatory country.  The apostille certifies that the […]

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 […]

Standard Tax Deductions and Credits

Tax Credits For Other Dependent Family Members and Disabled Persons Tax credits are also available for other dependent family members who are not a spouse or dependent child. These include parents, grandparents, siblings, in‑laws and other relatives listed in the Italian Civil Code, provided they live with the taxpayer or receive continuous financial support. A […]