Income Tax

Image of Italy surrounded by numbers | Italy’s New Tax Residence Criteria

Italy’s New Tax Residence Criteria: What It Means for Residents and Expats

The Italian government has introduced significant changes to its tax residence rules through Legislative Decree No. 209, enacted on December 27, 2023. These modifications, effective from January 1, 2024, amend Article 2 of the Italian Income Tax Code (TUIR), aligning the nation’s tax regulations with international standards while clarifying long-standing uncertainties. The updated framework establishes […]

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Italian exit tax

Italian Exit Tax: Understanding the Rules and Considerations

Overview of Italian Exit Tax Italy has specific rules and regulations in place regarding exit taxes, which are applicable to individuals and companies planning to leave the country. Exit taxes are levied on the transfer of assets and capital when moving abroad, and they aim to prevent tax avoidance and preserve the country’s tax base.

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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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Dividends received by non-residents; how dividend taxation works in Italy

When an Italian resident company distributes dividends to non-resident natural or non natural person, it must take into account the correct tax treatment related to the distribution. The first issue to arise is the application of exit withholding taxes and its potential exemption cases. These cases are much more common today and, if not handled

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