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Italy enacts its own legislation regulating the tax treatment of Crypto-Assets
Within the framework of the Budget Law for 2023, in force as of 1 January 2023, specific provisions dealing with the tax profiles of Crypto-Assets have been introduced in the Italian legal system.
Foreign trusts and the Italian lump sum tax regime: a favourable combination
Italy has not enacted an own specific legislation on the matter of trusts. However, on certain conditions, trusts are fully recognised in the Italian legal system as a result of the ratification of the the Hague Convention, come into force on 1 January 1992.
Good news for Italian resident individuals perceiving income from shareholdings in foreign companies
With judgement no. 25698 of 1 September 2022, the Italian Supreme Court made important clarifications concerning the income tax treatment of foreign dividends perceived by Italian resident individuals.
