Italy issues ministerial decree providing implementation rules for Investment Management Exemption regime

06 March 2024|Tax Alerts, Information Reporting, Legislation & Policy, National/Federal Taxation, Asset Management|Italy

An Italian Minister of Economy and Finance decree aimed at implementing provisions in the Italian consolidated income tax code that introduced the Investment Management Exemption regime was published in the Official Gazette on 4 March 2024.
The ministerial decree mainly addresses the definition of foreign investment vehicles and certain independence requirements.
Under the Investment Management Exemption regime, a foreign investment vehicle and its direct or indirect subsidiaries can claim that t…

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