The 2026 Italian Budget Law was published in the Italian Official Gazette on December 31, 2025. It introduces significant changes to Italy’s tax framework with material implications for investors, financial intermediaries,...more
The Budget Law extends the applicability of the Italian participation exemption regime (Italian PEX) to companies and trade entities which are resident in an EU or EEA member State (that allows an adequate exchange of...more
New ruling by the Italian tax authorities on favourable tax regime applicable to real estate securitization transactions....more
The amendment is included in a first draft of the Italian Budget Law for 2021 to be discussed by the Italian Parliament during the next month....more