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

Privacy Policy and Data Protection

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Table of Contents

Below you will find our data protection policy.

Avv. Colin Jamieson (“us”, “we”,”our”, or the “Firm”) operates http://www.taxing.it (the “Site”) and is responsible for your personal data when you engage with his firm (the “Firm”) and where we provide you with tax and legal services (the “Services”). This page informs you of our policies regarding the collection, use and disclosure of personal information we receive from users of the Site and from clients of the firm. We use your personal information only for providing and improving the Site and our Services. By using the Site and Services, you agree to the collection and use of information in accordance with this policy.

1 Information  and Data Collection

1.1     While using our Site, we may ask you to provide us with certain personally identifiable information that can be used to contact or identify you. Personally identifiable information (“Personal information”) may include, but is not limited to your name. Information we collect may include your name and job title, your contact information including email address, residential information such as  your address, your postcode, preferences and interests and any other information relevant to us.

1.2     We use this information to understand your needs and provide you with a better service, and in particular for our own internal record keeping and in order to improve our and service to you. We may use your Personal information to contact you with newsletters, marketing or promotional materials and other information that may interest you, using the email address which you have provided to us.

1.3     If you decide that you don’t in fact want to receive communications from Taxing.it any longer then please note that we may still be required to send you emails regarding factual or transactional information in connection with services that we are currently providing to you or to the organisation through whom you are known to us. 

2 Log Data

We collect information that your browser sends whenever you visit our Site (“Log Data”). This Log Data may include information such as your computer’s Internet Protocol (“IP”) address, browser type, browser version, the pages of our Site that you visit, the time and date of your visit, the time spent on those pages and other statistics. In addition, we may use third party services such as Google Analytics that collect, monitor and analyze this information.

3 Links to other websites

Our website may contain links to other websites of interest. However, once you have used these links to leave our site, you should note that we do not have any control over that other website. Therefore, we cannot be responsible for the protection and privacy of any information which you provide whilst visiting such sites and such sites are not governed by this privacy statement. You should exercise caution and look at the privacy statement applicable to the website in question.

4 Cookies

4.1     Cookies are files with small amount of data, which may include an anonymous unique identifier. Cookies are sent to your browser from a web site and stored on your computer’s hard drive. Like many sites, we use “cookies” to collect information. Cookies allow web applications to respond to you as an individual. The web application can tailor its operations to your needs, likes and dislikes by gathering and remembering information about your preferences. 

4.2     Overall, cookies help us provide you with a better website, by enabling us to monitor which pages you find useful. A cookie in no way gives us access to your computer or any information about you, other than the data you choose to share with us.

4.3     You can instruct your browser to refuse all cookies or to indicate when a cookie is being sent. However, if you do not accept cookies, you may not be able to use some portions of our Site. 

5 Anti money laundering

Regulations require that we keep client identity information and documents for a certain period of time (generally 10 years)  after a client signs up, even if they are no longer clients of the firm. For non-active clients this information is kept on encrypted computer systems accessible by us. We will only access the data upon legitimate request presented by a governmental authority or agency.

6  Controlling your personal information

6.1 You may choose to restrict the collection or use of your Personal information. There are no circumstances in which we will pass your information to any third party for direct marketing or other purposes, except where we are under a definite legal obligation so to do. The information and data collected is used only in the furtherance of our services. We may grant authorisation to sub-contractors engaged by us to assist with IT matters and data managers. Where we do so we ensure that they are bound by the same data protection obligations as apply to us and we are always responsible for the security and confidentiality of your data. If you have previously agreed to us using your personal information for in order to receive communication from us, you may change your mind at any time by writing to or emailing us at admin@taxing.it

6.2 We will not sell, distribute or lease your personal information to third parties. You have the right to ask us to inform you about the information we hold about you, amend it, erase or delete it, and restrict how we process it or with whom we share it. We undertake to fulfil your request without charge and within 30 days. The data and backups may be stored at any time in or outside the EU, but our access to the data is always within the EU.

6.3 If you believe that any information we are holding on you is incorrect or incomplete, please write to or email us as soon as possible, at the above address. We will promptly correct any information found to be incorrect.

7 Artificial intelligence and your information

7.1 How we may use artificial intelligence

We may use artificial intelligence (“AI”) to assist us in reviewing enquiries, identifying relevant information, organising issues and preparing draft responses. Where appropriate, we may also use AI to support research and drafting in the course of an agreed professional engagement.

AI supports our work. It does not replace our professional judgment or responsibility. Responses and professional work prepared with AI assistance are reviewed by a member of our team before being provided to you. We do not use AI to make decisions producing legal or similarly significant effects on you solely by automated means.

7.2 Information used

Depending on the enquiry or work involved, AI processing may include information about your circumstances, the questions you raise and relevant financial or tax matters.

We limit the information submitted to what is necessary for the particular task. Where identifying details are unnecessary, we remove or replace them before submission. Names, email addresses, telephone numbers and other contact details will normally be kept separately from the information used for AI drafting.

Removing direct identifiers does not necessarily make information anonymous. We continue to treat information as personal data where an individual remains identifiable.

7.3 Confidentiality and service providers

We use AI services only after assessing their suitability for the intended purpose, including confidentiality, security and data-protection arrangements. These services may include OpenAI’s business API, through which our own applications submit selected information for processing.

External providers processing personal data on our behalf must be subject to appropriate contractual obligations, including requirements concerning confidentiality, security and the purposes for which information may be processed. Access by providers and their authorised subcontractors is limited by the applicable arrangements.

We do not permit information from enquiries or client matters to be used to train or improve providers’ general-purpose AI models. We do not submit such information through personal AI accounts or services that do not meet our approved requirements.

Our staff are instructed not to enter identifiable enquiry or client information directly into general-purpose AI chat services. AI-assisted processing of such information is permitted only through workflows approved by the Firm, with controls over the information submitted, access and retention. Any suspected accidental disclosure must be reported internally so that we can assess it promptly and take appropriate action.

7.4 Human control and safeguards

We apply technical and organisational measures appropriate to the information and the risks involved. These include restricted access, controlled submission of information, staff instructions and review of AI-generated material.

We assess risks before introducing an AI workflow and review the safeguards periodically and when material changes occur. Information requiring additional protection is subject to additional assessment and may be excluded from AI processing.

7.5 Purpose and lawful basis

AI-assisted processing serves the purpose of assessing and responding to your enquiry or supporting the professional services you have requested.

The lawful basis depends on the particular processing. Where processing is necessary to take steps at your request before entering into an engagement, or to perform our agreement with you, we rely on that basis. Where we rely on legitimate interests, these are the effective and secure administration of enquiries and delivery of our services, subject to an assessment of your rights and interests.

Where consent or another specific legal condition is required, we establish it before the relevant processing. Additional conditions apply to special categories of personal data and information concerning criminal convictions or offences. Submitting an enquiry does not constitute blanket consent to any use of your information.

7.6 Retention and international processing

We limit retention of information used in AI workflows to what is necessary for the relevant enquiry, engagement, security, accountability and applicable legal obligations.

For AI processing through OpenAI’s API, OpenAI may retain submitted information and generated responses in security and abuse-monitoring logs for up to 30 days under its standard arrangements. Longer retention may apply where required by law or reasonably necessary for safety and security purposes. Separate retention rules apply to stored responses, files and other optional service features. We assess these features and their retention arrangements before using them for personal information.;

A provider’s commitment not to use information for training does not necessarily mean that it retains no information. Depending on the approved service and configuration, limited retention may occur for service operation, security or legal requirements. We assess these arrangements before use and select controls appropriate to the information involved.

Where personal data is transferred outside the European Economic Area, we ensure that an applicable transfer mechanism and any necessary additional safeguards are in place. You may contact us for information about the arrangements applicable to your data and how to obtain a copy of the relevant safeguards.

7.7 Questions and requests

If you have questions or concerns about AI use, or would prefer your enquiry or matter to be handled without AI assistance, please contact us at admin@taxing.it. We will discuss the available arrangements with you before proceeding with the processing concerned.

Your data-protection rights continue to apply. Where processing is based on legitimate interests, you may object on grounds relating to your particular situation. Where processing relies on consent, you may withdraw it at any time, without affecting the lawfulness of processing carried out before withdrawal.

8 Security

The security of your Personal information is important to us, but remember that no method of transmission over the Internet, or method of electronic storage, is 100% secure. While we strive to use commercially acceptable means to protect your Personal information, we cannot guarantee its absolute security.

9 Changes to this Privacy Policy

This Privacy Policy is effective from 1 January 2020 and will remain in effect until any future change in its provisions in the future, which will be in effect immediately after being posted on this page. We reserve the right to update or change our Privacy Policy at any time and you should check this Privacy Policy periodically. Your continued use of the Service after we post any modifications to the Privacy Policy on this page will constitute your acknowledgement of the modifications and your consent to abide and be bound by the modified Privacy Policy. If we make any material changes to this Privacy Policy, we will notify you either through the email address you have provided us, or by placing a prominent notice on our website.

10 Contact Us

If you have any questions or comments regarding about this Privacy Policy, please contact us via the contact form on the Site, or by email to admin@taxing.it