08/11/2022

HOT TAX TOPIC – NEW ITALIAN LANDMARK GUIDELINES ON TAXATION OF TRUSTS

I. Foreword On 20 October 2022, the Italian tax authorities released a long-awaited update to the general guidelines concerning the Italian tax regime of trusts (the […]
01/09/2022

HOT TAX TOPIC: NEW ITALIAN RULES ON REPORTING DUTIES OF INTERNATIONAL VIRTUAL ASSET SERVICE PROVIDERS

Foreword Considering that the pseudo-anonymity of virtual assets relying on cryptography and distributed ledger technologies (such as the blockchain) may pave the way for their potential […]
30/08/2022

HOT TAX TOPIC – RELOCATION TO ITALY OF INDIVIDUALS: AN OVERVIEW ON TAX AND IMMIGRATION INCENTIVES (WITH FOCUS ON CRYPTOCURRENCIES)

Foreword Over the last years, Italy substantially expanded its offer of incentives targeting high net worth individuals, workers, professionals and researchers, sportspersons and retirees willing to […]
22/01/2021

HOT TAX TOPICS – New horizons to invest in Italy for foreign UCIs with Italian Budget Law 2021

Italian Budget Law 2021 (law no. 178/2020, article 1, paragraphs 631-633) put an end to a discrimination regarding European Union UCIs (“EU UCIs”) taxation on dividends […]