{"id":5467,"date":"2025-11-11T18:05:51","date_gmt":"2025-11-11T18:05:51","guid":{"rendered":"https:\/\/ciccioriccioassociati.com\/?p=5467"},"modified":"2025-11-11T18:09:26","modified_gmt":"2025-11-11T18:09:26","slug":"international-tax-focus-june-2025","status":"publish","type":"post","link":"https:\/\/ciccioriccioassociati.com\/en\/international-tax-focus-june-2025\/","title":{"rendered":"INTERNATIONAL TAX FOCUS – JUNE 2025"},"content":{"rendered":"

1.Black listed countries with reference to dividends and capital gains<\/strong><\/h3>\n

The ruling reply no. 131 of 13 May 2025 provided clarifications on the identification of the \u201cpreferential\u201d nature of foreign dividends (which precludes the exemption of 95% of such income).
\nIf the foreign company distributing the dividends is not controlled by the Italian shereholder, art. 47-bis(1) of the TUIR establishes that the company is considered to be under a preferential regime if the nominal level of taxation of the State of residence is less than 50% of that applicable in Italy.
\nAccording to the Italian Tax Autorities, the test of the nominal level of taxation must be carried out:
\n\u2022 not taking into account, among the Italian taxes, IRAP;
\n\u2022 not taking into account, among foreign taxes, the taxes withheld at source by the other State at the distribution of profits.<\/p>\n

The threshold of the nominal foreign taxation below which the foreign regime is considered privileged is, therefore, equal to 12% (50% of the nominal rate of IRES).<\/p>\n

2.Income and capital gains realized by a non resident company from the participation and from the sale of a real estate fund<\/strong><\/h3>\n

According to the ruling reply no. 143 of 27 May 2025, income realized by a Singaporean company from the participation in an Italian real estate fund is exempt in Italy pursuant to Art. 7(3) of Legislative Decree 352\/2001 even in the event of a participation through a \u201cnon-umbrella venture capital company\u201d (VCC) established on the basis of Singapore law.
\nIn the case at stake, the requirement of collective asset management and the autonomy of the management company, as well as that of the plurality of investors, are satisfied.
\nWith regard to supervision, the certificate of registration of VCC with the ACRA (\u201cAccounting and Corporate Regulatory Authority\u201d of Singapore) as a \u201cvariable capital company\u201d (VCC), and in particular as a \u201cNon-umbrella VCC\u201d, has been produced.
\nIn addition, the capital gains deriving from the sale of the shares of the real estate fund (art. 67(1) lett. c-ter) of the TUIR) are exempt in Italy pursuant to art. 5(5) of Legislative Decree no. 461\/97.<\/p>\n

3.Taxation of an English trust with Italian beneficiaries<\/strong><\/h3>\n

The ruling replies no. 144 and 145 of 28 May 2025 examined the tax regime of a trust established by an individual resident in Italy and subject to English law, in which the settlor intended to contribute his or her shareholding in an Italian company, so that it could be administered (by the trustee, a trust company under Maltese law) in favour of the beneficiaries (wife, daughter and other future descendants).
\nThe act also provided:
\n\u2022 the \u201cinvestment adviser\u201d (Swiss financial advisory firm) who was given the power to manage the trust’s investments;
\n\u2022 the protector of the trust, an Italian lawyer who is not related to the settlor.<\/p>\n

In the present case, the settlor has not retained any power of disposal over the trust assets, nor the power to revoke the trustee, which belongs to the protector.
\nTherefore, according to ruling no. 145\/2025, the trust thus established can actually be a taxable person, since it is not interposed.
\nOn the other hand, ruling no. 144\/2025 excluded, with reference to the same trust, the application of the reduced withholding tax of 1.20% on dividends paid by the Italian company, since the trust is not a corporation.<\/p>\n

4.Social security pensions paid by the German government to Italian beneficiaries<\/strong><\/h3>\n

The answer to parliamentary question no. 5-03917 of 28 May 2025 examined some issues relating to the certification procedure of social security pensions of German source paid to Italian residents, with reference to the conventional treatment of this income.
\nIf the pension is one of those paid under social security legislation, Art. 19(4) of the Italy-Germany DTC provides for the exclusive taxation of such pensions in the source State, in the event that the beneficiary has only the nationality of that State without possessing the nationality of the State of residence.
\nAnswer no. 5-03917 also incidentally addresses the question of the inclusion of this case in art. 19, and not in art. 18 of the DTC, which in fact involves the assimilation (by the German law) of pensions paid under social security legislation to public pensions.<\/p>\n

5.Requirements of the enforceable title in the Mutual assistance between Member States<\/strong><\/h3>\n

The Italian Supreme Court decision no. 13279 of 19 May 2025 ruled on the mutual assistance between Member States in the recovery of foreign tax debts (previous Legislative Decree 69\/2003 applicable to the case at hand).
\nAccording to the Supreme Court, first of all, there is no obligation to attach to the payment notice the translation of the foreign enforceable title for which recovery is being carried out, since this is a requirement relating to the first phase of transmission of the enforceable title from the requesting foreign State to the requested State. Furthermore, the expiry of the five-year period provided for by the reference rule does not entail the forfeiture, but only the absence of the obligation of mutual assistance between the Member States.<\/p>\n

6.Global Information Return – EU Directive 2025\/872 (DAC 9)<\/strong><\/h3>\n

The new Directive no. 2025\/872 (\u201cDAC 9\u201d) has been published in the Official Journal of the European Union on 6 May 2025, establishing new rules on the automatic exchange of information relating to supplementary tax returns (so-called Globe information return), introduced by States in application of the global minimum taxation of 15% to large-sized groups.
\nIn particular, the introduction of a standardized and centralized system for reporting tax information is envisaged, which allows, instead of the submission of separate returns in each State, the submission of the return by a single entity of the group.
\nMember States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.<\/p>\n","protected":false},"excerpt":{"rendered":"

1.Black listed countries with reference to dividends and capital gains The ruling reply no. 131 of 13 May 2025 provided clarifications on the identification of the \u201cpreferential\u201d nature of foreign dividends (which precludes the exemption of 95% of such income). If the foreign company distributing the dividends is not controlled … Read more<\/a><\/p>\n","protected":false},"author":3,"featured_media":4257,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[174,41,29],"tags":[],"class_list":["post-5467","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ciccioriccio-e-associati-en","category-corporate-en","category-tax","masonry-post","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-50"],"yoast_head":"\nINTERNATIONAL TAX FOCUS - JUNE 2025 | Studio Ciccioriccio e Associati | Corporate and Tax Consultancy<\/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:\/\/ciccioriccioassociati.com\/en\/international-tax-focus-june-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"INTERNATIONAL TAX FOCUS - JUNE 2025 | Studio Ciccioriccio e Associati | Corporate and Tax Consultancy\" \/>\n<meta property=\"og:description\" content=\"1.Black listed countries with reference to dividends and capital gains The ruling reply no. 131 of 13 May 2025 provided clarifications on the identification of the \u201cpreferential\u201d nature of foreign dividends (which precludes the exemption of 95% of such income). 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