Transfer Tax – Italian Tax

Table of Main Registration Taxes in Italy

This is a (very) simplified table of the registration taxes due on certain documents. The tax office will apply the tax according to the substance of the effect that the document has, not the form.

The CU – what is it?: The Italian Tax Agency has published the CU 2021 (Certificazione Unica) model form with the...
“Impatriates” Tax Relief on earned/self employment income: 5 Year Extension after initial 5 year period The "Decreto Bilancio 2021" (Law 178/2020), has...
Italian Tax Agency Glossary of Tax Terminology in English: The Italian Tax Agency has published a glossary of tax...
TFR – the Trattamento di Fine Rapporto or Employee Leaving Indemnity: What is the TFR? Employment agreements in Italy are generally governed by the terms and...
Tax Efficiency and Financial Planning as a Brit in Italy: Click on the link below to access the recording of the webinar on tax and investing for Brits...
Second payment on account: By 30 November of each year, Italian taxpayers must make payment of the second payment on account....
Tax Penalties and the Ravvedimento Operoso: The Ravvedimento Operoso Procedure derives from the Italian word which can be literally translated...
Stock options – the timing of the tax benefit: The Italian Tax Agency responding to a request for an official interpretation on the tax treatment...
List of deductions and deductible expenses in the FY 2020 tax return: Background An Italian resident taxpayer has the right to certain deductions and claim a tax credit...
Decree Law “ Cura Italia” – Covid-19 – Special Measures To Protect Health and Support the Economy.: At a meeting of the Italian Council of Ministers of 16 March 2020 (press release no. 37/2020), the...

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