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    TAXATION IN ITALY

    Ruling for non-resident companies
    A new form of ruling is available for non-resident companies that intend to invest in Italy.
    The new system, entered into force on October 7th, 2015 (Legislative Decree no. 147/2015) is aimed at provi- ding a framework of certain and stable tax treatment, regarding their investment plan.

    Throughout the year, the taxpayer is required to comply with a set of obligations depending on the category of taxpayer and the tax applicable. It is important to note that, almost all tax returns and fiscal communications must only be sent by electronic filing.
    Compliances relating to direct taxation

    min svil

    ambasciataitalianamalta

    assocamerestero

    expat