The year 2025 brings a valuable opportunity for capital companies and commercial entities operating in Italy: a reduced 20% IRES rate instead of the usual 24%. However, to qualify for this tax benefit, businesses must meet five key conditions. Among the most important: ✅ Allocation of 80% of the 2024 profit to a dedicated reserve.✅ […]
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The Italian Supreme Court has recently reaffirmed a key tax principle: the foreign income tax credit is granted only if such income is actually subject to taxation in Italy. This means that if an income is exempt from taxation under an international double taxation treaty, the taxpayer cannot claim the tax credit. The clarification provided […]
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Horizon Consulting Italia has recently and successfully supported the establishment of the Italian branch of International Education Camp, a dynamic and innovative organization that promotes language learning through immersive and educational experiences. We had the pleasure of collaborating with the founders, Tom Johnson and Joel Rosenblatt, two professionals with a clear and ambitious vision: making […]
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The Court of Cassation has reaffirmed a fundamental principle regarding tax credits: they can only be granted for foreign taxes that have been effectively due and paid. This means that tax credits cannot be claimed for potential or theoretical taxes but only for those actually collected by the foreign state. The decision aims to ensure […]
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29 Maggio 2025
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