Italy and Switzerland Agree an Amendment to Their Existing Double Tax Agreement (DTA)

Italy reintroduced a temporary excise duty cut on diesel on 27 July 2026 to ease fuel prices for households and businesses. The reduction brings state spending to EUR 125 million when combined with tax breaks for truck drivers and farming

The Italian Revenue Agency announced, on 23 July 2026, that it has introduced new tax codes for paying penalties through the F24 form for voluntary disclosure of violations relating to the Global Minimum Tax's information and reporting obligations

The Italian tax authority has issued three new tax codes through Resolution No. 28 on 23 July 2026 to streamline payment of taxes, interest, and penalties following recovery actions. The codes enable taxpayers to remit these amounts via the F24 and

Italy will apply its planned EUR 2 levy on low-value commercial parcels in addition to the European Union's customs duty, Economy Minister Giancarlo Giorgetti told parliament on 8 July 2026. Under the proposal, the Italian government will impose

Italian investors holding shares in collective investment funds can now participate in cross-border UCITS (undertakings for collective investment in transferable securities) mergers tax-free. The Italian Revenue Agency confirmed this position on 20

The Italian Revenue Agency has published a new FAQ on the Pillar Two Global Minimum Tax (GMT) on 17 July 2026, expanding on the guidance first issued on 29 May 2026. While the original FAQs covered topics such as reporting obligations, safe