Italy’s New VAT Rule on Staff Secondments: The 2026 Roll-Over Risk for Foreign Groups
For decades, Italy treated the secondment of personnel between group companies as outside the scope of VAT whenever the recipient ...
Italy’s IRES Premiale: The 2026 Distribution Trap for Italian Subsidiaries of Foreign Groups
Italian subsidiaries of foreign groups that elected Italy's IRES Premiale for fiscal year 2025 — cutting their corporate income tax ...
Italy’s Elective 15% CFC Tax: 2026 Guidance Simplifies Compliance for Multinational Groups
On 31 March 2026 the Italian Revenue Agency issued long-awaited guidance on the elective 15% tax introduced into Italy's Controlled ...
Foreign Employers and Italy’s Permanent Establishment Risk: What Hiring an Italian Remote Worker Really Means
A foreign company that allows even a single employee to work from Italy on a regular basis can, under Italian ...
Italy’s Flat Tax and Impatriati Regimes: The 2026 Window to Combine Both Closes from 2027
For several years, two of Italy's most powerful inbound tax regimes — the non-dom flat tax for new residents and ...
The Italian Impatriati Regime in 2026: A Practical Overview for Workers Relocating to Italy
The Impatriati Regime is Italy's main preferential tax incentive for qualified professionals who move their tax residence to the country ...
Italy’s 2026 Short-Term Rental Reform: Three-Property Threshold, CIN Enforcement, and EU Platform Reporting
Italy has restructured the tax and regulatory framework for short-term rentals from 1 January 2026, with a second wave of ...
Impatriati Regime and Minor Children: Why Families Moving to Italy Can Now Access the 60% Exemption More Easily
A recent clarification from the Italian Revenue Agency has expanded how the impatriati regime interacts with one of its most ...
Selling Into Italy From Abroad: The July 2026 Customs Shake-Up for Low-Value Parcels
On 1 July 2026 two separate but overlapping reforms will change the cost structure of shipping low-value goods into Italy ...
Italy’s Avviso Bonario: What It Is and What to Do When You Receive One
An avviso bonario is a preliminary notice issued by the Italian Revenue Agency (Agenzia delle Entrate) when automated or formal ...
