INTERNATIONAL NETWORK OF LAW AND CONSULTING FIRMS
A special tax regime has been just introduced in Italy, effective from January 1, 2019, in favor of retired individuals who receive a foreign pension, decide to move in Italy.
Effective from the fiscal year starting after the fiscal year in progress to December 31, 2018 (i.e. from January 1, 2019 for calendar year companies), new Italian CFC rules were introduced.
There is no specific guidance for lawyers. However, the National Notary Office compels registration before the SUGEF of all public notaries that carry out any of the activities described in article 15 of Law No. 8204.
The Foreign Investment Law allowed the year 2012 that foreign capital participated in investments that aimed at the acquisition of properties.
In recent days the Motivated Opinion that the European Commission addressed to the Kingdom of Spain in February 2017 in relation to model 720 has been made public.
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