Italy has published Law No. 215 of 17 December 2021 in the Official Gazette, which converts Decree-Law No. 146 of 21 October 2021 into law. As previously reported, Decree-Law No. 146 introduced various urgent economic and fiscal measures, including additional payment and interest relief for outstanding taxes in response to COVID-19. The key measures of the Decree-Law, however, provided for the introduction of a new simplified patent box regime that allows qualifying taxpayers to claim an add…