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Tax Credit 4.0: one week left before the deadline for submitting notification of ‘unreserved’ investments

July 10, 2025

Following the Ministerial Decree of 15 May 2025 and subsequent implementational decree of 16 June, the MIMIT (Ministry for Business and Made in Italy) has redefined the procedures granting access to the 4.0 tax credit relating to investments made in 2025 (or by June 2026, with a 20% partial payment by 31 December 2025). The new procedure entails the submission of three separate communications via the GSE platform: (1) preliminary communication (2) communication with partial payment (within 30 days of (1)) and finally (3) communication of completion.

Italian Tax Authority Resolution No. 7/2026: clarifications regarding MLBO

18 February, 2026

A long-awaited clarification: with Resolution No. 7 of 12 February 2026, the Italian Revenue Agency has finally intervened on the VAT treatment of transaction costs in the context of an MLBO (merger leveraged buy-out) transaction carried out pursuant to Article 2501-bis of the Italian Civil Code.

Studio Tributario Deiure with SAIM in the sale to Frigoveneta

17 February, 2026

Studio Tributario Deiure assisted the founding family of SAIM Impianti and SAIM Service in the sale of these companies to Frigoveneta, a platform company of Ambienta SGR, a European asset manager active in investments focused on environmental sustainability.

2026 Budget Law – Main tax updates

14 January, 2026

The 2026 Budget Law (Law No. 199 of 30.12.2025 - Official Journal no. 301 of 30.12.2025) includes a wide range of tax measures.

Studio Tributario Deiure with ITAGO SGR S.p.A. in the sale of Panificio San Francesco S.p.A. to Lantmännen Unibake

24 December, 2025

Studio Tributario Deiure assisted ITAGO SGR S.p.A. in the sale of Panificio San Francesco S.p.A., a company active in the production of pre-baked and frozen bread for large-scale distribution, to Lantmännen Unibake, an international bakery group and one of the leading European operators in the sector, owned by the Swedish agricultural cooperative Lantmännen.

Italy-Saudi Arabia Business Forum – Riyadh, 25-26 November

2 December, 2025

Along with Studio Tributario Deiure, the Med'Or Foundation took part in the Italy-Saudi Arabia Business Forum. We extend a special thanks to the Foundation and Dr. Massimo Khairallah for their ongoing dedication and support for our firm.

Studio Tributario Deiure at the Italy-Saudi Arabia Business Forum

2 December, 2025

Our firm had the honor of participating in the Italy-Saudi Arabia Business Forum, an event organized by the Ministry of Foreign Affairs and International Cooperation as well as the Italian Trade Agency, which took place in Riyadh on 25 and 26 November.

Institutional meetings EU – Lisbon and Brussels

25 November, 2025

The international journey of Studio Tributario Deiure continues to draw new paths for dialogue and collaboration.

Institutional meetings UAE – November 2025

20 November, 2025

November marked an important opportunity for Studio Tributario Deiure to strengthen its international relations in the United Arab Emirates through a series of institutional meetings, including visits to Dubai’s major Free Zones.

Studio Tributario Deiure with B&B Trends Group in the investment in Poly Pool S.p.A.

29 October, 2025

Studio Tributario Deiure assisted B&B Trends Group in the acquisition of a business unit from Poly Pool S.p.A., a Bergamo-based company operating in the electrical materials sector.

Extraordinary Operations – Tax updates from Legislative Decree 84/2025

18 September, 2025

Legislative Decree 84/2025 introduces significant provisions concerning the transfer of losses in extraordinary operations, setting out important changes to the limitations on tax loss carryforwards.