Nicola Dimitri

Tax exemption is planned for the 13th salary, overtime, and bonuses for certain income categories

The framework allows foreign profits and profit reserves not yet received to be subject to substitute income tax

It is possible to deduct periodic payments made to the spouse, following the dissolution or annulment of marriage or the cessation of its civil effects, from the overall income, even if residing abroa

Those who have lived in Italy for at least five years and move abroad for work purposes and buy a house in the territory can take advantage of tax relief

The tax credit applies to startups committed to environmental sustainability

The bills aim to pursue the objective of revising the system of business incentives to remove obstacles to the full deployment of the effectiveness of public intervention to support the productive fab

Bolzano remains in first place with a total tax rate of 46.7 percent, while in last place among provincial capitals is Agrigento, with 58 percent

We asked Antonio Arezzi to elaborate on the topic of building bonuses, in particular highlighting what mechanisms govern the regulation of credit assignment and what the primary insurance policies all

The tax code identifies a citizen in dealings with the public administration and is needed to register with the National Health Service

The signed declaration finally settles two important open tax issues between Switzerland and Italy

In Italy, demand for Eltifs continues to be dominated by private investors

Italy is well known for its culture, areas of natural beauty, lifestyle, and pleasant year-round climate. News is spreading fast about another attraction Italy has to offer, and that is the favorable

A relevant investment is considered to be the acquisition transaction, by a resident investor, of a foreign entity, given the fact that the investor's location in Italy guarantees the link with the te

Through the participation of multiple parties, crowdfunding allows you to develop a product, promote a project or raise funds to support a cause

In the Circular document 6/E, the Internal Revenue Service makes further clarifications on the salient aspects of the tax truce

In more recent times, there has been a particular proliferation of tax incentive institutions

The government's tax reform intervention touches on many points, from direct to indirect taxation and taxpayer-taxpayer relations

The regime for foreign pensioners is excluded if the subscription to a policy entitling to a life annuity does not have a pension purpose aimed at guaranteeing the member a supplementary pension in th

The so-called Cartabia Reform has provided for changes in separation and divorce procedures, which will take effect as of March 1, 2023

The family pact favors the generational transfer of the business to preserve, through continuity of management, its uniqueness and productive potential; on the other hand, it makes it possible to avoi

Important documents, jewelry, and cash may be deposited in safe deposit boxes located at banking institutions

If the tenant of the property is a person who is not resident in the territory of the State, it is possible to proceed with the registration of the lease even in the absence of a tax code

The declaration of inheritance is an extremely important requirement for persons who receive real estate or rights in rem, as it is instrumental to the payment of inheritance tax and mandatory for the

There are special tax advantages for those making investments in so-called SEZs in Italy