Guiding principle – Mission – Contact
We are auditors and tax consultants based in Meran, Italy.
Our aim is to act quickly and in a client-oriented manner to create sustainable added value. You as our client are our main focus and we strive to provide you with customized, comprehensive and personal service. You can expect the highest level of reliability, expertise and commitment from us for an appropriate fee.
Domestic consulting
We advise domestic and local clients on tax, commercial, contractual and economic matters. With our many years of experience, a compact, goal-oriented team and an extensive network, we would like to provide you with comprehensive advice on your business and economic decisions. We are also happy to advise you on specialized topics.
German-speaking countries
Our location in South Tyrol (with German as an official language) and our knowledge of the different cultural and linguistic areas enable us to advise you on your tax and economic decisions in Italy. Our network and access to Italian markets, banks and institutions is an advantage in this regard.
News
Waiver of Dividends – Legal Receipt – Application of the 26% Withholding Tax under Article 27 of DPR 600/73
In its response to ruling request No. 59/2025, the Italian Revenue Agency states that a waiver by individual shareholders of dividends already declared constitutes their legal receipt, thereby necessitating the application of the withholding tax [...]
The payment of a subsidy is not included in the VAT taxable amount
A subsequent compensation for financial losses, determined not on the basis of the number of users, but on a lump sum basis, does not constitute consideration for a service rendered to the payer and is [...]
First Home Purchase: Non-Resident and Sale Within Five Years
The Italian Revenue Agency (Agenzia delle Entrate), with replies No. 28 and No. 29 of 12 February 2025, clarified that a non-resident is not required to purchase the property in the last municipality of residence [...]
Global Minimum Tax: Updated list of qualified jurisdictions
OECD published the updated list of countries, including Italy (with 15 %), that have obtained the transitional status of qualified legislation concerning the Income Inclusion Rule, the Undertaxed Profit or Payment Rule, or the Qualified [...]
Foreign income that partially contributes to the total taxable income – Reduction of foreign tax – Compatibility with Double Taxation Conventions – Jurisprudential guidelines
The provision of the TUIR, which requires a proportional reduction of the deductible foreign tax when foreign income only partially contributes to the taxable base, could be overridden by the rules preventing double taxation contained [...]
VAT: Deduction for Holding Companies with Active Management Interference
In line with EU case law, the interference of a holding company in the management of the companies in which it holds shares constitutes an economic activity, thereby granting the right to VAT deduction. However, [...]