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Law-Now 26 Jul 2024 · Italy

Ruling no. 148/2024: tax exemption for dividends and capital gains realized by foreign funds - requirements

1 min read
The Italian Tax Authority (“ITA”), with the ruling no. 148/2024 published on July 11, 2024, confirms the application of the exemption regime - introduced by Article 1, paragraph 633, Law No. 178/2020 ("Budget Law 2021") - for Italian source dividends as well...

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Italy
Event · 03 Mar 2026
IP Insights webinar series 2026
Italy
Newsletter · 29 Aug 2025
The transitional regime for crypto-asset service providers in Italy in light of recent regulatory changes
4 min read
International
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CMS Expert Guide to Crypto Regulation in Italy
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