Carried Interest – Italy. Clarifications on the applicable tax regime
Clarifications on the applicable tax regime to this kind of compensation granted to managers and/or employees of companies and investment funds.
Subject to specific conditions, carried interest is qualifiedas financial income and not as employment income. As a consequence, taxation is levied at the flat tax rate of 26% instead of the ordinary progressive rates up to 43%.
Download and read Recent Legislation on the Tax Regime applicable to “Carried Interest”– European Taxation, January 2019
di Stefano Serbini
