As previously reported, the law for Italy's State Budget for 2023 includes several tax measures including new expense deduction limits, new rules for indirect transfers of immovable property, new rules for cryptocurrencies, and others. Further to the measures already reported, the budget law also provides for an extension of the deadline for the tax credit for investment in qualifying tangible assets. For investments from 1 January 2022 to 31 December 2022: a 40% credit for investments up to EUR 2.5 million; a 20% credit for investments between EUR 2.5 and EUR 10 million; and a 10% credit for investments between...