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Archive » April 2026 » The restyling of inheritance and gift tax in Italy

The restyling of inheritance and gift tax in Italy

Enzo Mignarri
April 2026 - n. 4
Keywords: Tassazione, successioni, donazioni
Jel codes: K34, K35, D31, H24

The restyling of the inheritance and gift tax, carried out in implementation of the tax delegation through Legislative Decree No. 139/2024, was the subject of important clarifications by the Internal Revenue Service in circular No. 3/2025. The issued provisions also incorporate a number of indications, already identified by case law and practice, providing an organic and complete picture of the regulations in force as of January 1, 2025.

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