Consultancy on national and international tax matters

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Consulenza fiscale

A team of experts analyses tax matters related to the various income categories envisaged in the Italian legal system, with particular attention to land and building incomes, capital incomes, employment incomes and similar, self-employment incomes, entrepreneurial incomes and other incomes.

 

 Real estate taxation

  • Assistance in direct taxation matters
  • Calculation of IMU (municipal real estate tax) and TASI (tax on indivisible services)
  • Implementation of the flat rate tax system on rents
  • Management of indirect taxation (registration duty, mortgage duty and cadastral tax)
    Inheritance and donation

Tax consultancy on capital incomes matters

  • Interests on bank accounts
  • Profits made in Italy and abroad
  • Profits deriving from association agreements
  • Tax system of life insurance contracts and capitalization
  • Taxation of financial instruments similar to shares and bonds
  • Other capital incomes

Tax system of employment incomes

  • Tax system of employment incomes
  • Calculation of employment income
  • Exemption areas
  • Partial taxability areas
  • Tax system of fringe benefits
  • Tax system of all-employee share plans
  • Tax system of business trip, transfer and assignment regimes

Tax system of self-employment income

  • New facilitated regime
  • Analytical determination of the self-employment income
  • Tax compliance obligations
  • Mandatory communications
  • Accounting

Tax system of entrepreneurial income

  • Simplified accounting system
  • Ordinary accounting system
  • Condensed financial statement
  • Financial statement in implementation of the ECC Fourth Directive
  • Tax compliance obligations

 

  • Mandatory communications

 

  • Tax system of other incomes
  • Capital gains deriving from transfer of lands
  • Capital gains deriving from transfer of real estate properties

 

  • Capital gains (capital losses) deriving from the transfer of shareholdings
  • Capital gains (capital losses) of currency

 

  • Income from real estate properties located outside of Italy

 

  • Compensations deriving from creative works, industrial patents and processes

 

  • Additional “other incomes”
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