The judgment of the C.G.T. I Como of 4 November 2025 no. 297/1/25 confirmed the principle established by the Supreme Court case law (Cass. 1 September 2022 no. 25698; Cass. 16 April 2024 no. 10204), according to which taxes paid abroad by individuals resident in Italy on dividends taxed in Italy by way of final withholding tax or substitute tax may be credited against such Italian taxes or claimed as a refund from Italy.
The case examined by the judges in Como refers to relations with Switzerland, whose Double Taxation Convention with Italy does not provide for any limitations in this respect.
