Italy updates CbC reporting requirements

Italy’s Supreme Court, in Ordinance No. 16134 of 25 May 2026, held that relief from double taxation under the Italy–Germany income and capital tax treaty cannot be refused solely because the taxpayer failed to file an Italian tax return or

The Italian Revenue Agency has issued Provision of 8 June 2026 (Prot. n. 171016/2026), which establishes the operational rules for requesting legal advice under Article 10-octies of the Statute of Taxpayer's Rights. This procedure is specifically

Italy's tax administration issued two critical rulings on 4 June 2026 dismissing attempts to minimise gift tax during generational corporate transfers. Both decisions reinforce a core principle: transferring shares to the next generation only

Italy's Revenue Agency has issued a clarification on 26 May 2026 confirming that pleasure boats transferred from outside the EU qualify for VAT exemption when imported by relocating residents, even when held through foreign corporate

Italy’s Revenue Agency has announced that the government has introduced Legislative Decree no. 89/2026, published on 25 May 2026, implementing comprehensive tax relief measures to ease the burden of rising fuel costs on citizens and businesses.

Italy's Ministry of Finance has issued the Provision of 12 May 2026, which updates Italy's list of jurisdictions for automatic financial account information exchange under the Common Reporting Standard (CRS). The update follows Italy's