Nicolò Bolla

Italian tax brackets – 2022 update

Almost every country in the world has an income tax which taxpayers have to pay on income they generate throughout the year. In Italy, such tax, is called IRPEF “Imposta sul Reddito delle Persone Fisiche”. As the name suggests, IRPEF is levied on income generated by natural persons (individuals), as opposed to Corporate Tax “IRES” …

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Regime Forfetario – 2023 update

Several European (and non European) countries have a small business tax regime, which provides certain simplifications as well as reduced taxation to businesses within a certain threshold. Since 2015, Italy has introduced the Regime Forfetario, which has been amended various times throughout its life span. The 2023 budget law has introduced new rules for individuals in …

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E-commerce: a fiscal guide to the start-up of the activity

The tax authorities consider the sale of goods through e-commerce as a commercial activity. This means that its regular exercise necessarily requires the opening of a VAT number. If you want to start an e-commerce, you will find all the information you need to open in this article. Would you like to open a website …

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Dividends: regulations and taxation regime

How are dividends taxed? What are the differences between the taxation of dividends for the entrepreneur shareholder and the private shareholder? The taxable portion of dividends and capital gains increases to 58.14% from 2017, for non-entrepreneurs (Articles 47 and 68, paragraph 3 of Presidential Decree no. 917/86) and for entrepreneurs subject to Irpef (Articles 58, …

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