Italy: Tax Authorities

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Article
A Culture Of Early Intervention
In Italy, restructuring and distressed transactions are being driven not only by financial pressure, but also by the need to preserve businesses that are often still commercially viable. Markets have not disappeared, but the economic environment around them has changed dramatically. Energy price volatility from geopolitical uncertainty, alongside higher financing costs, have placed considerable pressure on liquidity and working capital.
Global Insolvency
IG
IR Global
Article
Agenzia Delle Entrate: Nuovi Chiarimenti Sulla Detassazione Prevista Dalla Legge Di Bilancio 2026
L'Agenzia delle Entrate ha emesso la circolare n. 3 del 24 giugno 2026, fornendo importanti chiarimenti sull'applicazione della tassazione agevolata introdotta dalla Legge di Bilancio 2026. La circolare specifica quali incrementi retributivi e indennità beneficiano dell'imposta sostitutiva del 5% e del 15%, delineando i criteri di applicazione per diverse tipologie di compensi e situazioni lavorative.
Italy Tax
DL-Law Avvocati Giuslavoristi
Article
Italian Cultural Heritage Law: The Evolving Landscape For The Art Market
Italy is implementing significant amendments to its Cultural Heritage Law that will take effect in April 2026, fundamentally reshaping the export certificate regime for artworks. These changes include raising value thresholds, extending validity periods, and introducing new protections for foreign artists' works, all designed to reduce administrative burdens while maintaining cultural heritage safeguards.
Italy Government
WL
Withers LLP
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