Italy has published Decree-Law No. 60 of 7 May 2024 in the Official Gazette on urgent provisions for the European Union's cohesion policy. Among other things, the Decree-Law provides for the introduction of tax credits for investment in simplified logistics zones (zone logistiche semplificate - ZLS). The tax credit is equal to up to 40% of investments made in qualifying assets in simplified logistics zones from 8 May 2024 until 15 November 2024. Qualifying assets include new machinery, insta…