GloBE Country Guide: Italy

Summary

Status Enacted Law
LawLegislative Decree No. 209 of December 27, 2023
Effective DateAccounting periods beginning on or after December 31, 2023
IIRYes (2024)
UTPRYes 2025
QDMTTYes (2024)
Filing DeadlinesStandard
Safe HarboursTransitional CbCR, UTPR and QDMTT Safe Harbours

Contents
  1. Legislation
  2. General
  3. Differences to Model Rules
  4. Qualifying Domestic Minimum Top-Up Tax
  5. Administration and Filing
  6. Penalties

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