Italy: Tax authority releases new corporate tax return forms

The Italian Revenue Agency has published translated versions of its Annual VAT Return Form and related instructions for the 2026 filing season, continuing its annual effort to support taxpayers with different linguistic needs. The standard annual

The Italian Tax Court of Appeals of Abruzzo delivered a decision on 17 February 2026 (Decision 93/2026), allowing a US corporation to benefit from a reduced 1.2% withholding tax rate on dividends received from its Italian subsidiary. Case

The Italian Revenue Agency has issued an Order (Provision), on 8 April 2026, approving the technical specifications for the electronic filing of the annual global minimum tax return, covering top-up tax obligations under the Income Inclusion Rule

The Italian government has published Legislative Decree No. 42/2026 in the Official Journal (General Series No. 78) on 3 April 2026, introducing urgent fiscal measures to support businesses and agriculture amid rising energy costs. This decree

The Italian Revenue Agency has issued guidance on 3 April 2026, clarifying how small and medium-sized enterprises must handle R&D tax credit repayments when switching to the new patent box incentive scheme. In Response Number 102/2026, the

The Italian Revenue Agency has introduced new software to facilitate compliance with the Pillar Two global minimum tax framework, marking a significant step in implementing the OECD's international tax reforms. Companies subject to the