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We assist Italian and foreign clients in the tax aspects of asset management as well as in succession planning.

Our professionals deal with complex tax issues ranging from the application of tax treaties to trust issues, as well as transfers of residence in Italy or abroad and tax issues related to corporate incentives and retention plans (e.g. stock options, RSUs, etc.).


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16/08/2024
New Investment Management Exemption regime in Italy - Scope and comparative...
Italy recently introduced an Investment Management Exemption regime (IME) which provides a protective framework to ensure that foreign investment vehicles (and directly or indirectly controlled entities)...
Law-Now Insurance
09/08/2024
Amendments to the substitute tax on income earned abroad by new residents
On August 7, 2024, the Italian Council of Ministers approved a law decree which, among other things, increases from 100,000 to 200,000 euros the substitute tax payable by individuals who transfer their...
Newsletter
26/07/2024
Ruling no. 148/2024: tax exemption for dividends and capital gains realized...
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...
Law-Now Banking & Finance
20/06/2024
Italian Supreme Court Upholds OECD Transfer Pricing Rules
The decisions of the Italian Supreme Court nos. 10577/2024 and 10499/2024 (concerning the same case for corporate income tax and regional income tax purposes) confirm important principles regarding transfer...
Law-Now Insurance
18/06/2024
Italian Supreme Court’s takeaways on transfer pricing reinforce the OECD...
The decisions of the Italian Supreme Court nos. 10577/2024 and 10499/2024 (concerning the same case for corporate income tax and regional income tax purposes) confirm important principles regarding transfer...
Newsletter
23/05/2024
Digital nomad tax insights
The new visa for digital nomads might become a particularly interesting option for workers who may benefit from the so called “impatriate” tax regime following their relocation to Italy. The Decree...
Newsletter
22/05/2024
Digital nomad tax insights
The new visa for digital nomads might become a particularly interesting option for workers who may benefit from the so called “impatriate” tax regime following their relocation to Italy. The Decree...
Law-Now Insurance
08/04/2024
New obligation to apply withholding taxes on commissions received by agents...
With Circular letter no. 7/E of March 21, the Italian Revenue Agency provided some clarifications in relation to the new obligation to apply withholding taxes on commissions received by agents and other...
Newsletter
06/02/2024
Razion­alizza­zione e semplificazione delle norme in materia di adempimenti...
1.  Novità in tema di dichiarazioni fisc­ali1.1.     Revisione dei termini di presentazione delle dichiarazioni fiscali (art. 11)1.2.     Esclusione della decadenza dal beneficio in caso di mancata...
Newsletter
27/12/2023
No white smoke on ATAD III proposal in 2023
As a reminder, on 22 December 2021, the European Commission issued its proposal for a directive to prevent the abuse of shell entities for tax purposes (ATAD III proposal). After several amendments, the...
Law-Now Tax
24/11/2023
Carbon Border Adjustment Mechanism transition in effect since 1 October...
On 1 October 2023, a two-year transitional period began for implementation of Regulation (EU) 2023/956, which introduces the Carbon Border Adjustment Mechanism (CBAM). CBAM levies punitive CO2 charges...
Law-Now Carbon Border Adjustment Mechanism (CBAM)
09/11/2023
Identification of the beneficial owner of Italian companies | What you...
As it is known, by 11 December 2023, all “enterprises having legal personality that must be registered in the Companies Register” (companies, legal persons, funds, trusts, trust companies, etc.) shall...
Law-Now Tax
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