Tax system of Italy

The central government is entitled to the revenue from the most important types of tax. The regions have, among other things, the revenue sovereignty for the motor vehicle tax, certain concession fees, the regional income tax surcharge and the regional tax on productive activities (imposta regional sulle attività produttive), with which the "added value" (operating profit) is taxed according to the trade balance.
The municipalities are entitled to the income from the advertising tax, the municipal concession fees and the property tax. Individuals are subject to income tax (imposta sul reddito delle persone fisiche). Profits from partnerships are taxed according to the principle of transparency at the shareholder level. Family members are assessed separately. The tax is paid through self-assessment, in which the taxpayer calculates the tax and then pays it. Corporations are subject to corporation tax (imposta sul reddito delle persone giuridiche).

Das Anrechnungssystem ist seit 1.1. 2004 durch ein klassisches Körperschaftsteuersystem abgelöst worden. Die Handelsbilanz ist unter Berücksichtigung besonderer steuerlicher Vorschriften für die steuerliche Gewinnermittlung maßgeblich. Neben Verbrauch- und Expense taxes, Vermögensverkehrsteuem, Inheritance tax und Schenkungsteuer (imposta sulle successioni e donazioni) existieren mehrere Umweltsteuern, die z. B. den Kohlendioxidausstoß, die Müllbeseitigung und die Herstellung von Polyäthylen belasten.

The environmental taxes were introduced with a simultaneous reduction in social security contributions. A wealth tax has not been levied since 1997. There are around 60 tax agreements that largely correspond to the OECD-MA.

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Synonym für / Anderes Wort für

  • Ertragssteuern und Körperschaftsteuer unternehmen italien
  • Ertragssteuern unternehmen italien

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