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

Italian Source Income – Definition

The Importance of Identifying Italian Source Income The Italian tax Code contains a specific definition of Italian source income – or rather a list of

Impatriates Regime 2024

The 2024 Impatriates Regime for Individuals Legislative Decree no. 209 of 27 December 2023  was published in the Official Gazette (OG General Series No. 301

Italian Residence – What is the Anagrafe

The Italian Register of Resident Population The Anagrafe is Italy’s civil registry of the individuals  who have established  their residence (centre of vital interests and

The Double Whammy

What is the “Double Whammy” in Italian tax? The “double whammy” is what hits certain individuals who have recently moved to Italy and new businesses

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.