Following Law No. 111/2023 the Italian Government released a draft on the reform of the principles of tax residence for individuals and corporate entities.
As of 1 January 2024, major changes to the Italian ‘impatriati' regime will come into effect. A grandfathering rule will be implemented to protect those who moved to Italy by 31/12/2023 under the current rules.
L’Agenzia delle Entrate, con la circolare n. 29 del 19 ottobre 2023, fornisce chiarimenti in merito al trattamento fiscale del coacervo “successorio” e del coacervo “donativo” ai fini dell’imposta sulle successioni e donazioni.
È stato pubblicato in Gazzetta Ufficiale il Decreto del Ministero delle Imprese e del Made in Italy del 29 settembre 2023 che ha reso operativo il Registro dei Titolari Effettivi
As already highlighted in other Focus Alert on our website, Italy the Swiss Confederation will no longer classify Switzerland on Article 1 of the Ministerial Decree of 4 May 1999 (the so-called “Black List”).
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