Italy: Income Tax

L'Agenzia delle Entrate ha pubblicato la circolare n. 2 del 24 febbraio 2026 che fornisce istruzioni operative sulla tassazione agevolata prevista dalla Legge di Bilancio 2026.

The Italian Tax Authority has issued guidance on whether workers who relocate to Italy while continuing remote employment with a foreign company can benefit from the country's favorable "impatriates regime" tax relief. The ruling addresses a specific case involving an Italian citizen returning from Finland to work remotely for a Finnish employer, examining both eligibility requirements and enhanced benefits for workers with minor children residing in Italy.

Italy's special 7% tax regime for pensioners relocating to Southern regions has been expanded to include towns with up to 30,000 residents, opening up significantly more location options with better access to essential services. Understanding the qualification requirements and strategic financial planning opportunities can help maximize the benefits of this attractive tax incentive for foreign retirees.

Discover the preferential tax regime under Article 24 bis of the TUIR for new residents in Italy: requirements, latest amendments (Decree Law 113/2024) and implications for international clients and returning Italian citizens.

Recently, Italian legislation led to a significant increase in taxation on the sale of investment gold by private individuals.

Law No. 143 of Oct. 7, 2024, converting, with amendments, Decree-Law No. 113 of Aug. 9, 2024 (Law Decree Omnibus), introduced important changes to the flat tax regime for new residents designed for

Crypto companies and exchanges are facing unprecedented pressure from financial regulators around the world, with many digital asset businesses starting to consider moving to friendlier locations.

Taxes on wealth represent a crucial aspect of an individual's or a company's finances in any nation. In this article, we will examine the new wealth tax in Colombia and the opportunity offered by the Italian "Res Non Dom" regime...

Paragraphs 87-95 of article 1 of the Law 197/2022 (so-called Budget Law 2023) provided an optional tax incentive to promote the repatriation of carried forward profits by holdings based in low taxation countries.