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International Tax In Depth - 3/2024 Reshoring in Italy Tax incentives

International Tax News - Italy

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The Legislative Decree no. 209 of 27 December 2023 introduced a tax incentive aimed at encouraging the reshoring in Italy of economic activities carried out in foreign Countries; the incentive consists of a 50% reduction of the taxable income produced in Italy for both IRES and IRAP purposes.

The measure is still subject to the authorization procedure provided for by Art. 108(3) of the TFUE for State aid purposes.

Reshoring to Italy Tax Incentive


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