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Italian Ministry of Finance Regulates Exemption from Loss-Restriction Rules for Restructurings Within a Group

|Approved Changes|Italy
Italy

Italy has published the Decree of 27 June 2025 from the Ministry of Finance, which regulates the exemption from loss-restriction rules for restructurings within a group introduced by Legislative Decree No. 192/2024, which entered into force on 31 December 2024. The exemption is provided by a new Tax Code article, Article 177-ter, which provides that the general limits and conditions for carry…

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