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1 February 2023

THE CRYPTO AMNESTY: A WINDOW OF OPPORTUNITY

The Law No. 197/2022 has provided a specific procedure for regularizing past violations related to crypto-assets. This is a kind of “voluntary disclosure” in favor of […]
28 December 2022

CONFIRMED THE NON-APPLICATION OF INHERITANCE AND GIFT TAX TO THE CONTRIBUTIONS OF ASSTES INTO TRUSTS | 2 PAYMENTS AND MONITORING

The Circular Letter no. 34/2022 of the Italian Tax Authorities on the taxation of Trusts examines some types and specific situations, among which we highlight, below, […]
28 December 2022

CONFIRMED THE NON-APPLICATION OF INHERITANCE AND GIFT TAX TO THE CONTRIBUTIONS OF ASSTES INTO TRUSTS | 1 DIRECT AND INDIRECT TAXATION

On 20 October 2022 the long-awaited Circular Letter no. 34/2022 of the Italian Tax Authorities on the taxation of Trusts was issued. Two are the macro-topics […]
12 December 2022

TAXES ON FOREIGN INTEREST AND PREMIUMS PAID FROM 2019 TO BE CLAIMED FOR REIMBURSEMENT

The judgment of the Court of Cassation n. 25698 of 1 September 2022 opens the way for requests for reimbursement of taxes paid in Italy regarding […]