Donation and Inheritance tax reform in Italy - new rules in force from 1 January 2025
The Italian tax reform enacted by Delegated Law No. 111/2023 introduces, among other things, a number of changes with regard to inheritance and donation taxes.
In order to implement the aforementioned Delegated Law, 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.
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