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Quick overview of Italian Real Estate Tax
Rental income and capital gains of Italian real estate Taxpayer Basis of tax
Extra-territorial taxation on Real Estate Entities' Capital Gains
Framework On 29 December 2022 the Italian Parliament issued Law No. 197 of December 2022 (hereinafter also “2023 Italian Budget Law”).
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.