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EXPANDING LEGAL HORIZONS

Italy

ITALY: The “first home under 36” benefits

To promote housing autonomy for young people under the age of 36, Law Decree no. 73/2021 (known as the “Sostegni bis” decree) introduced new tax benefits on indirect taxes (VAT,…
Italy: The Italian Constitutional Court rules on children's surnames
Italie: La Cour constitutionnelle italienne statue sur le patronyme des enfants
Italie : premier logement

Italy: The tax regime applicable to trusts

Introduction On August 11th, 2021, the Italian tax administration published a new draft circular in public consultation mode (with the possibility to submit comments and proposed amendments until September 30th,…
LE RÉGIME FISCAL ITALIEN
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