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, …
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 …
Dividends received by non-residents; how dividend taxation works in Italy Read More »
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