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4 May 2022

High Net Worth Individuals: the Italian "Flat Tax"

INTRODUCTION Italian tax legislation includes several measures aimed to encourage foreign individuals to move to and invest in Italy. This measure is part of a wider initiative to promote Italy as an attractive destination for workers and investors...

3 May 2022

“Energy and Gas” Tax Credits

Some legislative provisions have introduced relief measures to partially offset the higher cost borne by companies for the purchase of electricity and gas; they are summarized below: ELECTRICITY ENERGY-INTENSIVE COMPANIES

26 April 2022

A special tax regime to attract foreign pensioners to Southern Italy – Amendments to Article 24-ter Income Tax Act

“Inbound Pensioners” – General Overview In recent years, mostly inspired by the experience of other States, Italy has introduced several special tax regimes aimed at encouraging non-resident individuals to move (or to return to) and invest in the...

4 April 2022

The new Patent Box rewards investments in research and development on intangibles

The tax decree linked to the manoeuvre (Decree Law 146/2021) and the 2022 Stability Law have significantly changed the "Patent Box" regulations, introducing, in place of the 50% detaxation of income produced by intellectual property, a 110% "super...

29 March 2022

New OECD guidelines on Transfer Pricing

The Organization for Economic Cooperation and Development (hereinafter "OECD") released on January 20th, 2022 the new Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations updating the previous version dated July 2017.

9 March 2022

Acquiring Italian Real Estate

DIRECT PURCHASE OF REAL ESTATE This paragraph discusses the most important tax implications of direct purchase of real estate. First of all, it discusses the impact for resident individuals and non-resident individuals, thereafter the impact for...

8 March 2022

The negotiated settlement of business crisis and the new role of independent experts

The negotiated settlement of business crisis provided for by the Italian Decree Law 118/2021 introduces into our legal system a new instrument that differs from the range of bankruptcy procedures because it is usually applied during the crisis at a...

23 February 2022

Tax credit and outright grants in favor of companies in tourist industry – Updates after Ministry of Tourism provision

Content of the new provision The Ministry of Tourism, with the provision 23/12/2021 has clarified several aspect of the benefits to companies in tourism industry, about eligible costs and timing of the procedure. Beneficiaries All companies in...

16 February 2022

Tax and ESG, two sides of the same coin?

It is a sign of the times we are living in: the ESG issue is increasingly at the centre of discussions around the world.

5 January 2022

RSM Studio Tributario e Societario and RSM Legal strengthen RSM's tax, legal and advisory services in Italy

With effect as from January 2022, RSM Studio Palea Lauri Gerla changes its legal name and becomes RSM Studio Tributario e Societario.

6 October 2021

The Revenue Agency has published the draft Circular, open for public consultation until 12 October, on the documentation enabling the assessment of the compliance with the arm's length principle of transfer prices applied by multinationals

On September 20, the Italian Revenue Agency launched a public consultation on the draft of the Circular letter which provides clarifications regarding the preparation of the transfer pricing documentation suitable for assessing the arm’s length...

20 July 2021

RSM in the acquisition of part of Bonifiche Ferraresi S.p.A. by Fondazione Cassa di Risparmio di Lucca

RSM Studio Tributario e Societario assisted the Foundation Cassa di Risparmio di Lucca as legal advisor in the acquisition of a minority stake in the share capital of Bonifiche Ferraresi S.p.A. Società Agricola - part of BF Group which is led by BF...

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