On 19 November 2024, the Italian Tax Authorities issued Circular Letter n. 23/E/2024 aiming to clarify the IME rules. Our Focus Update provided a brief examination of the IME rules and of the clarifications provided by the Italian Tax Authorities.
Our Guide for Foreign Investors is available on request and aims to provide a first reference of the relevant rules related to Italy from the perspective of a foreign investor.
Legislative Decree No. 139 of 18 September 2024, which amends the Consolidated Law on Inheritance and Donation Tax (TUS), was published in Official Gazette No. 231 of 2 October 2024. From our Firm's Wealth Department, a document outlining the main regulatory changes that will come into force on 1 January 2025.
The Italian budget law 2023 has introduced the so-called ‘Investment Management Exemption’ in order to give certainty to Investment Fund Management practices, with a particular focus to remove the risk for a permanent establishment in Italy for a non-Italian resident fund.
Belluzzo International Partners is a multidisciplinary, international and independent professional boutique that provides consultancy in the areas of Wealth, Law, Tax, Finance.
This site uses cookies to provide you with best possible user experience. By continuing your navigation, you declare having read our Cookies and Privacy Policy and to authorize the use of cookies on this site
