{"id":3351,"date":"2026-02-15T22:30:06","date_gmt":"2026-02-15T21:30:06","guid":{"rendered":"https:\/\/www.hessepartner.it\/?p=3351"},"modified":"2026-02-15T22:30:13","modified_gmt":"2026-02-15T21:30:13","slug":"foreign-tax-credit-entitlement-c-g-t-i-como-judgment-of-4-november-2025-no-297-1-25","status":"publish","type":"post","link":"https:\/\/www.hessepartner.it\/en\/foreign-tax-credit-entitlement-c-g-t-i-como-judgment-of-4-november-2025-no-297-1-25\/","title":{"rendered":"Foreign tax credit \u2013 Entitlement (C.G.T. I Como, judgment of 4 November 2025 no. 297\/1\/25)"},"content":{"rendered":"<p><br data-start=\"899\" data-end=\"902\" \/>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.<br data-start=\"1326\" data-end=\"1329\" \/>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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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  [&#8230;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3351","post","type-post","status-publish","format-standard","hentry","category-unkategorisiert"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Foreign tax credit \u2013 Entitlement (C.G.T. I Como, judgment of 4 November 2025 no. 297\/1\/25) -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hessepartner.it\/en\/foreign-tax-credit-entitlement-c-g-t-i-como-judgment-of-4-november-2025-no-297-1-25\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Foreign tax credit \u2013 Entitlement (C.G.T. I Como, judgment of 4 November 2025 no. 297\/1\/25) -\" \/>\n<meta property=\"og:description\" content=\"The judgment of the C.G.T. 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