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FDI: Financial incentive
On 22 September 2015, the Italian government published Legislative Decree no. 147.
The legislation simplifies taxation rules for Italian companies investing abroad and vice versa; inter alia by expanding the scope of companies eligible for "International Ruling" (a tax agreement category). Furthermore, it creates a new tax category for businesses investing at least 30 million EUR (not necessarily in one year) with a durable impact on employment in the given sector.
The Decree came into force on 7 October 2015.
A detailed overview of the taxation changes can be found in the report of the EY consulting firm (cf. Sources).
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