Home
published on 14 April 2025 | reading time approx. 5 minutes
The recent changes to the tax treatment of extraordinary transactions, which came into effect on January 1, 2024, are outlined in Italian Legislative Decree 192/2024, which implements Italian Law 111/2023. This legislative update, known as the Revision of Corporate and Personal Income Tax, has revised the regulations on the realignment of higher values resulting from tax-neutral extraordinary transactions, such as business transfers, mergers, and spin-offs.
Tax Newsletter Italy
Paolo Zani
Manager
Send inquiry
Mirco Binazzi
Associate