News Tax Law

Postal savings bonds: exemption for non-residents only with continuous residence in white-list countries With Reply No. 148 of 2026, the Italian Revenue Agency clarified that interest arising from postal savings...

Italy–France cross-border workers: income paid by the Bank of Italy is taxable exclusively in Italy With Ruling No. 132 of 2026, the Italian Revenue Agency clarified that remuneration paid by...

Late VAT return: when it is still valid and what the reduced penalties are Non-residents directly registered for VAT purposes in Italy are subject to the same reporting obligations as...

The Italian Revenue Agency, with Response to Ruling No. 126/2026, clarified the application of the new Italy–Switzerland tax regime for cross-border workers. The key criterion is the place where the...

With Judgment No. 50 of 2026, the Constitutional Court was called upon to assess the legitimacy of Article 21-bis of Legislative Decree No. 74 of 10 March 2000, introduced by...

Workers transferring tax residence to Italy can access the returning worker regime even while smart working for a foreign employer; the taxable base may be reduced to 40% if minor...