The text of the maneuver just sent to the Chamber for parliamentary approval redesigns (again) the system of taxation on savings. There are several interventions contained that can be divided into more systematic changes and others, instead, with connotations more than extraordinary. Under the first aspect, the method of withdrawal on crypto-assets stands out in the headlines, on which until now only clarifications had been made by the financial administration. But the more “systemic” changes also include the solution to the problem of Swiss pension benefits not received through Italian financial intermediaries and the taxation in Italy of capital gains deriving from the sale of equity investments in foreign companies whose value mainly derives from properties located in Italy .
Extraordinary interventions
Among the “extraordinary” interventions of the Budget Bill are the reopening of the possibility of recalculating the tax cost of equity investments (extended to those traded on regulated markets and in multilateral trading systems, but also to mutual funds and life policies) and allocate assets to members. Another upcoming novelty is the franking of undistributed profits of companies located in countries with low tax levies.
The comparison
All the news and more will be explored in the «Fisco & Risparmio» guide on newsstands Tuesday 6 December with «Il Sole 24 Ore» (at the cost of one euro more than the piece of the newspaper). An in-depth study that reviews all the differences between the managed and administered savings regime and that of the declaration. Spotlights also focused on how the taxation of investment funds and real estate funds works. Without forgetting the most innovative profiles such as the concessions for individual savings plans (PIR). And, again, the flat tax for new residents on financial income produced abroad. All accompanied by comparison tables on the differences and levels of taxation