Italy has suspended most provisions of its 1996 tax treaty with Russia, effectively ending bilateral tax benefits between the two nations.
Italy notified Russia about the suspension of significant portions of their bilateral tax treaty. The suspension was published in Italy’s Official Gazette on 24 March 2026.
The suspension affects the Convention signed in Rome on 9 April 1996, which was designed to prevent double taxation on income and wealth while combating tax evasion.
The suspended provisions include Articles 5 through 23 and Article 25 of the Convention, along with paragraphs “a” through “d” and “f” of the Additional Protocol.
This decision was taken under Article 10, paragraph 1 of Legislative Decree No. 192, enacted on 18 December 2025.
This move effectively halts the application of most substantive tax treaty benefits between the two countries while maintaining the treaty’s administrative framework.
