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Italian 2025 Budget Law tax measures — a summary

|Tax Alerts, Legislation & Policy, Na ...|Italy
Italy

  • The 2025 Budget Law introduced several tax measures concerning corporate income tax, banking and insurance, value added tax (VAT) and individual income tax.
  • A step-up election for Italian participations and land is introduced as a permanent measure for nonresident entities.
  • An alternative 20% reduced corporate income tax is introduced for 2025, together with other income tax measures for corporation…

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