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.
The Italian government approved on 16 March 2023 a delegation law, which indicates the guidelines for the reform but does not deal with fundamental implementation issues such as the level of tax rates, which is the subject of implementing decrees.
E' stato pubblicato in Gazzetta Ufficiale (121 del 25 maggio 2022) il Decreto del Ministero dell’Economia e delle Finanze 11 marzo 2022 n. 55 che introduce anche in Italia il Registro dei Titolari Effettivi.
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