Newsletter | Tax 30/12/2025

On December 30, 2025, following the approval of the Italian Senate, the Chamber of Deputies approved the Budget Law for the 2026 financial year and the multi-year budget for the three-year period 2026-2028.
This newsalert outlines the main tax measures concerning business income, with some specific provisions in the financial sector, as well as important new developments regarding tax incentives.
Chiomenti professionals have provided an overview of the main changes introduced, offering some preliminary points for reflection.