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    INVEST IN ITALY

    Withholding taxes are applied to various payments. The following are the most important.
    Dividends
    Dividend income received by individuals not carrying out business activities is subject to personal income tax (IRPEF) as follows:

    Program to relaunch areas affected by industrial crisis (Law 181/89)
    The program is aimed at relaunching industrial activities, safeguarding employment levels, supporting inve- stment programs and entrepreneurial development in areas affected by industrial and sector crises.

    The so called “Legge di Bilancio 2018”, has extended to the fiscal year 2018 the “super- amortization” relief and the “hyper- amortization” relief.
    The super- amortization relief
    The “super- amortization” discipline consists in overestimating, for tax purposes, the investments in tangible fixed assets, finalized between January 1st and December 31st 2018, of 30%. In order to benefit from the relief, the assets could be owned or leased by the company.

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