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Real estate securitisations: guidance by Italian tax authorities on the applicable tax treatment

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

Withholding tax exemption on dividends and capital gains for non-resident investment funds

The 2021 Italian Budget Law aligns the tax treatment applicable to EU investment funds with the tax treatment applicable to Italian investment funds.

News

Italian Government repeals money transfer tax

The Italian Government repealed the tax, introduced in 2018, on money remittances outside EU executed through payment institutions.

News

Asset management solutions to foster the Italian post-COVID-19 recovery

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

Bank of Italy Regulation on acquirers reporting obligations for tax credit purposes

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...

Insights

COVID-19 emergency measures affecting clients' duty to verify withholding taxes
Registered Content

Covid-19 emergency measures introduced in Italy affecting clients' duty to verify withholding taxes.

News

The new Digital Service Tax has entered into force in Italy

With the approval of Law 27 December 2019, no. 160 (the Budget Law), the Italian digital services tax (the DST), initially provided by Law 30 December 2018, no. 145, has finally come into...

Hogan Lovells Publications

Acquisition Finance Newsletter Lev Fin Spin

Contains articles of relevance to those involved in the European leveraged and acquisition finance market.

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