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mercredi 23 février 2011

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Deloitte: Italian investment funds to be treated in the same way as foreign investment funds / Harmonization of the tax treatment of UCITS and non UCITS foreign investment funds

Taxation of Italian investment funds in Italy Italian investment funds are currently subject to a substitutive tax at a rate of 12,5% on any increase of their NAV and an equivalent tax credit in case of NAV decrease. Italian Investors are not subject to any additional tax on distribution or capital gains derived from those vehicles. On 16 February 2011, the Italian Senate has approved a significant change in the taxation principles applicable to Italian investment funds. Based on this new law, the substitutive tax will not be applicable on the increase of the NAV any longer. But in line with the tax treatment applicable to foreign EU/EEA UCITS funds, a withholding tax of 12,5% will be applied on distributions and capital gains realized by...

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