| Status | Enacted Law |
| Law | On October 15, 2024, Italy issued Decree 11 of October 2024 on the calculation of the Substance-based Income Exclusion under Pillar 2. On July 3, 2024, the Italian Ministry of Economy & Finance issued a Decree which contains the procedures for the implementation of the Qualified Domestic Minimum Top-up Tax. On May 21, 2024, Italy’s Ministry of Economy & Finance issued a Decree for the detailed application of the Transitional CbCR and UTPR Safe Harbours. Legislative Decree No. 209 of December 27, 2023 |
| Effective Date | Accounting periods beginning on or after December 31, 2023 |
| IIR | Yes (2024) |
| UTPR | Yes 2025 |
| QDMTT | Yes (2024) |
| Filing Deadlines | Standard |
| Safe Harbours | Transitional CbCR, UTPR and QDMTT Safe Harbours |
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