Journal of
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Archive » April 2018 » Individual savings plans tax treatment in Italy

Individual savings plans tax treatment in Italy

Enzo Mignarri
April 2018 - n. 4
Jel codes: G23, H20, E20

The regulation concerning the Individual savings plans (Pir), introduced in Italy with the 2017 Budget Act, has recently been the object of significant changes by the Ministry of Economy and the Revenue Agency, considering the facilitated tax regime granted to the plans. The purpose is to outline a clear and precise framework of rules addressed in particular to financial intermediaries called to manage Pir operatively. Important clarifications also concerned the application of inheritance and gift tax to Pir.

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