October 23, 2023 The tax reform modifies the concept of tax residence for individuals On October 16th, 2023, the Italian government preliminarily approved the first implementing decree of the tax reform, which was ratified in its principles by Parliament last August (Law No. 111/2023). READ MORE October 20, 2023 Key changes to the Impatriate Tax Regime The Draft Decree implementing the tax reform on international taxation, preliminarily approved by the Italian government on 16 October, significantly overhauls the tax relief for “Impatriate” workers. Read more September 15, 2023 Crypto-Assets: public consultation on draft Circular issued by the Italian Revenue Agency The 2023 Budget Law introduced new provisions regarding the tax treatment of Crypto-Assets. The draft Circular published by the Revenue Agency clarifies the above provisions. The changes to the taxat... Read more May 3, 2023 Tax residence and split year - overview of the latest guidelines of the Italian Tax Authorities READ MORE March 15, 2023 Quick overview of Italian Real Estate Tax READ MORE March 7, 2023 Extra-territorial taxation on Real Estate Entities' Capital Gains READ MORE Global March 7, 2023 Extra-territorial taxation on Real Estate Entities' Capital Gains READ MORE Global January 27, 2023 Italy enacts its own legislation regulating the tax treatment of Crypto-Assets READ MORE Global December 2, 2022 Foreign trusts and the Italian lump sum tax regime: a favourable combination READ MORE
