News Tax Law
Biennal “Concordato Preventivo” 2025-26: news on deadlines, rates and requirements
With a legislative decree preliminarily approved on March 13, 2025,
Italian Revenue Agency confirms: 8% withholding tax on rental fees for equipment from foreign companies
The Italian Revenue Agency has clarified the withholding tax regime
Extension of Impatriate Regime: request for additional five-year tax-advantaged period
Find out which categories of workers are eligible for the
How to file your 2024 Italian tax return in 2025
Italian Tax: Everything You Need to Know About Tax Returns
“Conto termico 2.0”: regional subsidy for replacement of polluting civil biomass heating systems
The Emilia Romagna region, with this announcement, aims to provide
Transfer of fictitious “Superbonus” is a fraud even if not collected
A ruling by the Italian Court of Cassation has established
Innovative start-ups: deductions and incentives up to 65%
In 2025, Tax News regarding Innovative Start-ups make investment even
Taxation of Bonuses for Workers with International Mobility
With Ruling No. 81/2025, The Internal Revenue Agency provided clarification
Impatriate workers 2025: fiscal updates on qualification, foreign residence, and relocation to Italy
Four Rulings by the Internal Revenue Agency clarified important issues
New Ruling from the Internal Revenue Agency on the Special Regime for Professors and Researchers: Clarification on the Determination of Total Income
With Ruling No. 67/2025, the Internal Revenue Agency provided essential
New inpatriates regime: no linkage for new inpatriates
Through Ruling No. 66, the Internal Revenue Agency clarified some
New facilitation regime for inpatriate workers: High qualification or specialization requirements
In its Ruling No. 55, the Internal Revenue Agency provides
New Tax Benefit Scheme for Impatriated Workers: Clarification of Minimum Period of Stay Abroad
The Italian Revenue Agency has published a second response on
Tax treatment of an agent’s severance indemnities under the Italy-Greece Double Taxation Convention
Clarification by the Italian Revenue Agency on the tax treatment
Building Bonuses in Italy: what’s new in the 2025 Budget Law
The 2025 Budget Law has introduced important novelties regarding Building
Compatibility between the impatriate regime and incentives for researchers and professors
The Italian Revenue Agency opens to the possibility of simultaneously
Information on Deductions for Dependents
According to the new budget law, only Italian citizens, as
Tax-free expense reimbursements: the news for freelance in Italy
Article 5 of Legislative Decree No. 192/2024 introduced important changes
New VAT rules for posting of workers 2025: alignment with European regulations
From January 1, 2025, staff loans and postings will be
Flat Tax Regime 2025: income limit raised
The new 2025 Budget Law (Law n. 207/2024), published in
Tax Treatment of Foreign Trusts for Italian Residents
Clarifications from the Italian Revenue Agency regarding the tax qualification
Clarification from the Revenue Agency on the taxation of capital gains from the sale of foreign currencies
In accordance with Resolution No. 60/E of December 9, 2024,
Tax Advantages in Italy: option for Revenue Agency Agreement
How to obtain income tax relief for your business in
Facilitation first house for residents abroad moved for business reasons
The set of tax benefits for the first home aim
Italy-Monaco Tax Conflict Resolved Through Multilateral Agreement Based on the OECD Convention
In accordance with the Judgement No. 698 of October 1
Clarification of the tax treatment of scholarships for children of employees
The Italian Revenue Agency clarifies the tax treatment of scholarships
Taxation of foreign pension fund settlement received by Italian resident heir
The Italian Revenue Agency replies to a taxpayer’s question on
New Tax Residency Criteria for Individuals
The new Circular No. 20/E of November 4, 2024, clarifies
Tax treatment of emoluments received as a Seconded National Expert
Through its Ruling n. 99/2024, the Italian Revenue Agency provides
Conventional remuneration 2024 published for employees working abroad
The Italian Ministry of Labour has established the conventional remuneration
Flat-rate scheme news: 5% flat tax applicable in case of invoices issued to the former foreign employer
2024 news on the flat-rate scheme: 5% flat tax for
Filing tax returns can be convenient after 90 days
The new deadline for submitting tax and IRAP returns has
Tax treatment applicable to benefits provided by the UK SIPP and IPP pension schemes
The Italian Revenue Agency clarifies the tax treatment applicable to
Clarifications on Tax Withholdings in Subcontracting
The Italian Revenue Agency has provided clarifications on tax withholdings
Proceeds arising from alienation of property located in Italy by non-residents
With its Reply No. 110/2023, the Italian Revenue Agency confirms
Income from employment paid by a foreign company to a person tax resident in Italy
The Revenue Agency clarifies the case of an Italian tax
Legal value of OECD Commentary and lack of international tax residence conflict
The OECD Commentary to the Convention Model on Double Taxation
Flat rate scheme: no 5% flat tax for activities previously performed abroad
How the flat tax scheme is applied to those who
Inpatriate tax regime in case of employment with companies of the same group
Impatriate tax regime applicable also for taxpayers holding administrative positions
Superbonus 110 drops to 90% from January the 1st
Superbonus drops from 110 to 90 from January 1st, 2023.
Mining activities: clarifications on treatment for VAT and IRAP purposes
In its answer to ruling No. 515 of 17 October
Incompatibility between the inpatriate and flat-rate tax regimes
The Italian Revenue Agency reiterated the incompatibility between the impatriate
Italian Ecobonus 65%: find out which expenses are included and how to apply
The 65% Italian Ecobonus for private individuals, its requirements, which
Taxation of income from cryptocurrency staking activity
The Italian Revenue Agency has provided further clarification on the
Italian Superbonus 110: extension to Dec. 31, 2022 for villas and single-family houses
Italian Superbonus extension confirmed also for cases where the CILA
Extension of the impatriate tax regime only if the due amount is paid within the terms
The Italian Revenue Agency has denied the extension of the
Special tax regime for researchers, extension by September 27th 2022
The Italian Revenue Agency has set a new exceptional deadline
Opening of an Italian VAT number for non-resident subjects
The Italian Revenue Agency published its reply to ruling No.
Extension of the impatriate tax regime precluded for citizens not registered with AIRE
The Italian Revenue Agency published its reply to ruling No.
Special tax regime for impatriate workers also for sports agents
The Revenue Agency published the reply to ruling No. 315
Extension of the facilitated regime for researchers and teachers in Italy: clarifications by the Revenue Agency
The 2022 Budget Law clarified that teachers and researchers can
Expense reimbursement for the purchase of laptops and tablets: when it does not constitute employment income
The Revenue Agency has provided some clarification on the possibility
Tax treatment of income produced by a non-resident consultant for activities rendered to an Italian Ministry
Clarified the tax treatment of self-employment income produced by a
Transfer of VAT credit denied for non-EU residents
The Revenue Agency has established that, currently, only VAT credit
Recognition of the impatriate tax regime at the end of posting abroad
The case resolved by the Italian Tax Office with Answer
How to recover taxes paid on stock options in case of non application of the impatriate tax regime
The Revenue Agency illustrated how to recover the higher taxes
Transmission of data to ENEA is also required for seismic risk reduction interventions.
ENEA notification required also for seismic risk reduction.
Invoice discount for certificate of conformity and VAT treatment of financial charges
Confirmed the “invoice discount” for expenses incurred for the affixing
Special tax regime for employees that work from Italy for foreign companies
With the reply to the ruling n.223 from 2022, the
Return of teachers and researchers residing abroad: new clarifications from the Revenue Agency
With new responses to ruling n. 222 and 239 of
Extension of the impatriate tax regime also for British citizens
The Revenue Agency, in response to ruling no. 172 of
Supplementary declaration to benefit from optional tax regimes for the previous years
With the reply to ruling n 187 from 2020, the
VAT refund in case of sales facilitated by electronic interfaces
The Revenue Agency, with a reply dated 21 April 2022
Implementation of the special tax regime on incomes generated through remote working
With the reply to ruling no. 186 from 2022, the
Inpatriate tax regime: recognition only in the presence of working discontinuity
With the reply to ruling no. 159 of 28 March
Inpatriate Tax Regime for professors and researchers residing abroad who return to Italy
The Revenue Agency clarifies new provisions regarding the Inpatriate Tax
Separate taxation system in case of benefit provided by Maltese pension scheme to resident person
The Revenue Agencye rules taxation conditions in case of benefits
Return after posting abroad and applicability of regime for inpatriated workers
Inapplicability of the tax benefits for inpatriates: the case of
Application of the Inpatriate Regime following a period of posting abroad
The Revenue Agency confirms the possibility of using the scheme
Optional regime for neo-residents and recovery of tax withholdings
The Revenue Agency confirms the possibility to request the refund
Application of conventional remuneration in case of employment abroad
Clarifications of the Revenue Agency on the applicability of conventional
Inpatriates Tax Regime: confirmed also for individuals who become employees for the Italian Company with which one has cooperated
The regime is also applicable to those who, during their
Conventional Remunerations for 2022: published new updates
Determined the conventional remunerations for workers carrying out employment activities
Applicability of the Inpatriates Tax Regime: clarification from the Revenue Agency
The Revenue Agency provides clarifications regarding a case of applicability
Excluded the recognition to UK banking institutions of the exemption from tax withholding
UK Credit Institutions excluded from the recognition of the exemption
Employment income withholding tax from multiannual bonuses and stock options
IRA clarifies the taxation of incomes deriving from stock options
Special Regime for Inpatriate Workers: the tax relief can be extended also for counter-exodates
Workers who are considered Counterexodates and that are in possession
VAT exemption for educational services by non-residents
With the answer to tax ruling n. 750 published on
Transferor employees: dematerialization expenses report produced by the employee
Acknowledged the validity of the electronic procedure developed by a
Taxation of the early LPP performance due to restructuring
The Italian Revenue Agency clarifies taxation conditions of LPP revenues
Special Tax Regime for ‘Inpatriates’: extension of the incentives for inpatriate workers who moved to Italy before April 30, 2019
The option to extend the inpatriates tax relief for a
Payments from non-resident companies to models and testimonials for photo shooting are treated as self-employment income
The Italian Revenue Agency clarifies that the income that celebrities
Return to Italy due to the natural expiration of secondment abroad: when can the inpatriates regime be applied?
The inpatriates tax regime cannot be applied in the absence
“Main abode” benefits for a non-resident
The Italian Revenue Agency provides clarifications about the “main abode”
Tax treatment of the employment income received by a non-resident working from home in Italy
In response No. 626 of the Italian Revenue Agency published
Inpatriates tax relief applied to individuals who work from home in Italy for a foreign company
The Italian Revenue Agency clarifies that the employee who carries
IRPEF substitute tax for individuals with foreign pension income
The Italian Revenue Agency clarifies which individuals can benefit from
Permanent Establishment: how the OECD intervened
Focus concentrated on the avoidance of the status (art.12-15), exemptions
Smartworking and the Application of Conventional Salaries
The Italian Revenue Agency provided clarifications on the application of
Smartworking: the income must be taxed based on the tax resident and Country where the worker is
Clarifications of the Italian Revenue Agency with regard the correct
Compliance of withholding agents for a foreign non-resident entity
The Italian Revenue Agency further clarifies the compliance of withholding
Payment of wages without traceable instruments: excluded the application of the cumulation of penalties
Note 606 of the INL of April 15, 2021 confirms
Special fund for air transport: remuneration tax treatment for a pilot not resident in Italy
The Italian Revenue Agency provided clarifications on the income tax
Conventional Remunerations 2021
Updated the table of conventional remunerations for workers abroad with
Extension of the inpatriate workers tax relief: Tax Codes defined
New Tax Codes for the F24 Model to extend the
Flat-Rate System: Threshold of €30.000 also for employment relationships abroad
The Italian Revenue Agency clarifies the threshold conditions of access
Treaty for the avoidance of double taxation: Ruling n.190
The Abruzzo Regional Tax Commission further clarifies avoidance conditions for
IRPEF Substitute Tax: Foreign Pension Income
The Italian Revenue Agency clarifies the conditions for the IRPEF’s
Image rights: taxation in Italy with artistic performance in Italy
Following the answer no. 139, clarifications were provided regarding the
UK funds exempt from withholding interest from medium to long-term financing provided by firms
The Italian Revenue Agency provided clarifications on the exemption from
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