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Across topics and issues, borders and industries, we have the thought leadership you need to stay ahead of changes in the law.
Insights and Analysis
07 March 2023
Whilst stringent conditions continue to apply to debt funds which want to be authorised by the Bank of Italy to lend in Italy, in recent years alternative structures have gained momentum,...
News
18 August 2022
Hogan Lovells and Lexology have partnered to publish the third edition of Getting the Deal Through--Luxury & Fashion, which is now available online. The reference guide...
News
05 January 2022
Italian tax authorities address for the first time the VAT regime applicable to the assignment of NPLs.
News
24 August 2021
Following the tax relief introduced by Article 22 of Law Decree No. 124/2019, as converted into law by Law No. 157/2019, according to which merchants may obtain tax credits of 30% of the...
News
12 March 2021
With ruling No. 132 of 2 March 2021 (the “Ruling”), the Italian Tax Authorities (“ITA”) provided clarifications on the tax regime applicable to real estate special...
News
18 January 2021
The 2021 Italian Budget Law aligns the tax treatment applicable to EU investment funds with the tax treatment applicable to Italian investment funds.
News
04 January 2021
The Italian Government repealed the tax, introduced in 2018, on money remittances outside EU executed through payment institutions.
News
10 July 2020
The outbreak of the COVID-19 emergency and the contextual economic crisis are triggering unprecedented challenges throughout all industry sectors. The asset management sector plays a key...
News
14 May 2020
The Bank of Italy issued a Regulation requiring certain payment service providers to report specific information to merchants so they can obtain tax credits of 30% of the fees charged for...
