Newsalert | Tax 24/10/2025

In recent days, a preliminary draft of the 2026 Budget Law has been made available, which is expected to be approved by the end of the year and take effect on January 1, 2026.
In the latest newsalert, Chiomenti Professionals examined the main changes introduced in the taxation area for the banking, financial, and insurance sectors, including the taxation regime for intra-EU dividends for IRAP purposes, changes to IRAP rates, the deductibility of write-downs on customer receivables for expected losses, the rules on extraordinary contributions, and the deductibility of interest expense.