Journal of
Italian
Banking
Association

year 100
 

Archive » June 2023 » The fiscal release of units of Ucis, insurance policies, and other financial investments in Italy

The fiscal release of units of Ucis, insurance policies, and other financial investments in Italy

Enzo Mignarri
June 2023 - n. 6
Keywords: Oicr, polizze assicurative, partecipazioni azionarie, tassazione
Jel codes: H20, H30

The broad package of measures concerning latent financial income, relating to the release of units or shares of Ucis, of certain insurance policies, of the purchase values of shareholdings, constitutes a significant novelty within the 2023 Italian Budget law. There are new and interesting opportunities for investors, but also some issues of an applicative nature, pending clarifications from the Tax Administration.

Interested in this paper?
Buy the issue