Italy enacts its own legislation regulating the tax treatment of Crypto-Assets

27 January 2023
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.[1] Until then, in the lack of specific rules set for by the

Foreign trusts and the Italian lump sum tax regime: a favourable combination

2 December 2022
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

25 October 2022
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.

Smart Working and the risk of Permanent Establishment

19 July 2022
The ongoing digitalization of the economy has undoubtedly allowed individuals to carry out work activities from their home without being physically present in an office, and in some cases to live in Countries where their employer has not a formal presence. 

“Energy and Gas” Tax Credits

3 May 2022
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

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

23 February 2022
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 tourism industry and in particular:

COVID-19 | Urgent Measures for Health, Economy, Labour and Social Policies

20 May 2020
It has been approved by the Council of Ministers a Law Decree introducing urgent measures in the field of health, support to work and economy, as well as social policies, related to the epidemiological emergency from COVID-19 following a proposal made by the  President of the Council of Ministers, Mr Giuseppe Conte, and the Minister of Economy and Finance, Mr Rober

COVID-19 | Impacts of the greatest economic crisis of the modern era on the development and transfer pricing policies of multinational groups

10 May 2020
The Covid-19 emergency is causing unprecedented political and economic stress capable of producing a planetary crisis that will last over time.

COVID-19 | In the Prime Ministerial Decree issued on April, 26th 2020 the measures to be adopted in Phase 2 effective from May, 4th 2020

27 April 2020
Yesterday evening, the President of the Council of Ministers signed and then illustrated the new decree (DPCM) regarding the containment and management of the epidemiological emergency caused by Coronavirus, valid from May 4th 2020 and for the following two weeks.

COVID-19 | DL 23/2020: Urgent measures concerning access to credit, tax compliance, health and work, special powers in strategic sectors and extension of administrative and judicial deadlines

17 April 2020
The Italian Council of Ministers, upon proposal of the Italian President Giuseppe Conte and the Italian Minister of Economy and Finance Roberto Gualtieri, approved, on 08.04.2020, the decree law no. 23 (the so-called "Decreto Liquidità” i.e.

COVID-19 | Urgent measures for business, strategic sectors and justice

7 April 2020
Further to President Giuseppe Conte and Minister of Economy and Finance Roberto Gualtieri proposal, the Council of Ministers has approved a Decree Law introducing urgent measures regarding access to credit and deferral of obligations for businesses, as well as special powers in legal and strategically important sectors.

COVID-19 | COVID-19 Global Tax Policy Measures

1 April 2020
The COVID-19 crisis is causing governments around the world to rapidly respond in order to provide economic relief to businesses and individuals. On a daily basis, global policy changes are being proposed and enacted related to extending filing deadlines and providing tax cuts and incentives.

COVID-19 | Art. 56 Law Decree 18/2020: measures for the financial support to companies affected by the spread

28 March 2020
Law decree 18/2020, in order to cope with the crisis that Italian companies are facing due to the spread of the COVID-19, has provided in art. 56 for financial support measures in favour of micro, small and medium-sized enterprises.

COVID-19 | Decree Law issued on March 25th, 2020: Amendment of the list of eligible activities provided in Annex 1 to the Prime Ministerial Decree issued on March 22nd , 2020

27 March 2020
On March 25th, 2020, the Ministry of Economic Development introduced some amendments to Annex 1 to the Prime Ministerial Decree of March 22, 2020 which enter into force immediately.


How can we help you?

Contact RSM Studio Tributario e Societario by phone at

Milano: +39 02 89095151

Roma:  +39 06 5754963 

or email your questions, comments, or proposal requests.