Italy (IT)

Jurisdiction Overview

IDQuestionAnswer
558 *Natural Person, Resident (UR): Dividends Exemption.
 Data Date: 2019

Notes

 
Dividends: 58.14% of dividends are exempt (partial exemption), the rest is taxable income. Applicable if at least 5% (listed companies) or 25% (other companies) of shares are controlled.

Sources

IBFD 2019a