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
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Trends and Predictions

14.1 Digital Transformation Italian businesses are increasingly adopting digital tools, including e-invoicing, cloud accounting, and remote collaboration platforms. Government incentives such as the “Piano Nazionale Transizione 4.0” support investment in digital infrastructure and innovation. 14.2 ESG and Sustainability Environmental, Social, and Governance (ESG) criteria are gaining traction among investors and regulators. Companies are expected to […]