Income Tax

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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Becoming a photographer: tax and contribution guide

Guide to the fiscal, administrative, and contributory regulations for becoming a photographer. VAT number, tax regimes, freelance photographers, and those who intend to start a business related to the photos they take and produce. Do you want to start a photography business? Do you want to know what you need to do to start your …

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Social security contributions and occasional self-employment

When occasional services are carried out for an amount higher than € 5,000 (gross) per year, social security contributions must be paid. The obligation to contribute to the INPS Gestione Separata scheme is split between the client (2/3) and the service provider (1/3). Occasional self-employment relationships are characterized by the following requirements: The performance of …

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Establishment of tax residence: investigative activities

The Financial Administration undertakes the investigative activity on the tax residence of contributions. The role of the exchange of financial information for tax purposes on establishing the tax residence of contributors. The effectiveness of the fight against international tax evasion and avoidance is subject to the correct identification of the status of the individual taxpayer. …

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Why Italy is your next destination

Italy has always been known for its high taxes, corruption, and byzantine bureaucracy, making it look like hell on Earth; why would you even consider moving there? This picture cannot be farther from the truth. Yes, Italy has a bad reputation in regards to bureaucracy and takes, but it also took several steps forward to …

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What is the Superbonus and how to benefit from it, even if you don’t pay Italian income tax

It’s recent news the Superbonus 110% has been recently extended to 2023, and this is great if you intend to renovate your home. Superbonus 110% isn’t the only available tax break on house renovations; find out how you can save on your taxes whilst renovating your Italian home. Who can benefit of the Superbonus and …

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