top of page

Newsletter

International Tax in Depth - New reporting duties on beneficial ownership in Italy


 

With the issuance of the decree of the Italian Ministry of Enterprises and Made in Italy (MIMIT) occurred on 29 September 2023, the new Italian register of beneficial owners of enterprise, private legal persons, as well as trusts, is operational. The deadline for reporting data falls on 11 December 2023.



SUMMARY

Ruling on new investments in Italy

Reporting persons

Beneficial Owners

  • Enterprises having legal personality

  • Private legal persons

  • Trusts and similar legal arrangements


Communication of the relevant data

  • First communication

  • Notification of changes

  • Annual communication

  • Signatories and third-party communication




Comentarios


bottom of page