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Blog 25 Nov 2020 · Italy

Tax regime of foreign investment funds equated to Italian funds

1 min read
The current Italian domestic rules provide for the exemption from corporate income tax only for dividends and capital gains received by investment funds established in Italy, while those received by investment funds established abroad are subject to a withholding...

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Funds Banking & Finance

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International
Expert Guide
CMS Expert Guide to Holding Company Regimes in Italy
3 min read
Italy
Newsletter · 11 Jul 2022
CMS wins in a landmark Court of Cassation case for the refund of Italian dividend withholding tax in favour of German investment funds
3 min read
Online
Italy
Event · 03 Mar 2026
IP Insights webinar series 2026
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