Taxation

Taxation

This section includes national tax rules for private equity and venture capital. In particular, this section contains the interpretative circulars of the Italian Revenue Agency, EU and international taxation, as well as notes on topical issues.

May 2018
The (non-public) response to request no. 956-39/2018: tax regime applicable to cryptocurrencies held by individuals resident in Italy, by Fabrizio Cancelliere and Armando Tardini (Tremonti Romagnoli Piccardi e Associati)
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April 2018
Private Ruling no. 954-127/2017: availability of the notional interest deduction on equity injections in the context of private equity transactions, by Roberto Egori and Toni Marciante (Freshfields Bruckhaus Deringer LLP)
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January 2018
Registration Tax. Requalification of share deals in asset deals: solution to an eternal question? By Luca A. Pangrazzi and Matteo Poletti (Fieldfisher)
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October 2017
New Guidance Sheds More Light on Italian Carried Interest Tax, by Emidio Cacciapuoti and Davide Massiglia (McDermott Will & Emery Studio Legale Associato)
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October 2017
Direct lending - Tax exemption regime provided for outbound interests related to some medium/long-term loans granted by foreign institutional investors to Italian legal entities. New opportunities for investment funds? By Luca A. Pangrazzi and Matteo Poletti (Fieldfisher)
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June 2017
New tax regime of carried interest, by Fabio Brunelli and Federico Di Cesare (Di Tanno e Associati)
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May 2017
Tax credit for R&D activities Iper and super-depreciation by Raffaele Villa (EY - Studio Legale Tributario)
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April 2017
New Flat-Tax Regime for High Net Worth Tax Resident Individuals (Hnwi), by Francesco Saltarelli and Serena Civardi (Deloitte, Studio Tributario E Societario)
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February 2017
The tax exemption regime provided for qualified long-term investments made by pension funds, by Luca A. Pangrazzi and Angelo R. Bonissoni (CBA Studio Legale e Tributario)
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January 2017
Recent trends of the Italian Supreme Court on beneficial ownership provision by Luca A. Pangrazzi and Angelo R. Bonissoni (CBA Studio Legale e Tributario)
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