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Feb 8 2021
Real Estate Tax Increase for Italian owners: What is the IVIE tax base for properties owned in the UK?
Alessandro Belluzzo

On the 1st January 2021 the UK left the EU. There will be various tax changes and implications following Brexit. Here we analyse the case of property owned by Italian Citizens in the United Kingdom for the purposes of IVIE Taxation.
Jan 28 2021
The Italian Government gives the green light to the Tax Incentive for Professional Sportsmen
Luigi Belluzzo

The professional sportsmen, as stated by the article 16, clause 5-quater of the Legislative Decree n. 147/2015 could apply for the tax incentive named “Regime speciale per lavoratori impatriati”.
Jan 26 2021
BREXIT – L’applicazione della DAC 6 nel Regno Unito

Gli obblighi di segnalazione del Regno Unito derivanti dalla “DAC 6”, la Direttiva (UE) 2018/822 del 25 maggio 2018, (“Direttiva sugli intermediari fiscali” o “Mandatory Disclosure”) sono stati sostanzialmente rimossi a seguito della Brexit e dal primo gennaio 2021 hanno cessato di applicarsi nel Paese.
Jan 21 2021
Regime Speciale per Lavoratori Impatriati
Luigi Belluzzo

L’agevolazione di cui all’articolo 16, Decreto legislativo del 14/09/2015 n. 147, ha riscosso un notevole successo e si è dimostrata efficacie nell’incentivare l’attrazione di nuovi “contribuenti” dall’estero.
Jan 11 2021
Brexit | The main changes for individuals and corporate bodies
Alessandro Belluzzo

As of the 1st of January 2021, regardless of the recently signed agreement, the UK is no longer part of the single market and therefore the principle of free movement of persons, goods, services and capital between the UK and the EU no longer applies.
Jan 8 2021
Coronavirus Job Retention Scheme (CJRS) extension
Alessandro Belluzzo Silvia Bocchetti

The Coronavirus Job Retention Scheme has been extended until 30 April 2021. UK government will pay 80% of wages for the hours furloughed employees do not work, up to a cap of £2,500.

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Belluzzo International Partners is a multidisciplinary, international and independent professional boutique that provides consultancy in the areas of Wealth, Law, Tax, Finance.

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