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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.
Companies set up as
The NID regime was introduced in Italy in 2011 to mitigate the difference in the tax treatment applied to com- panies funded with debt versus companies funded with equity and, in general, to encourage Italian businesses to strengthen their equity structure.
While companies leveraged with debt
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
Patent Box aims to promote investments in R&D related to intangible assets allowing an additional tax deduction from CIT arising from use or licensing of certain intangible assets.
• Eligible intangible assets: relevant IA are software protected by copyright; patents, business and te- chnical
Expat regime (art. 16 D.Lgs. n. 147/2015)
Introduced in 2015 and in force as from 2016, the Italian Expat regime is a favorable tax regime which lowers the taxable base of professional income for expatriates moving to Italy. It aims at attracting in Italy highly qua- lified professionals.
It applies
As of 2015 a tax-credit benefit has been introduced for any research & development (“R&D”) investment activi- ties carried out by companies, starting from the fiscal year following that ending 31 December 2014 and until the fiscal year ending 31 December 2020.
Such benefit is given to all
