[{"data":1,"prerenderedAt":1217},["ShallowReactive",2],{"compare-pair-germany-vs-italy":3,"compare-germany-italy":91},{"kind":4,"page":5},"article",{"id":6,"title":7,"bestForA":8,"bestForB":12,"body":16,"countryA":36,"countryASlug":37,"countryB":38,"countryBSlug":39,"description":22,"excerpt":40,"extension":41,"extraRows":42,"faqs":43,"flagA":53,"flagB":54,"heroImage":55,"lastUpdated":56,"meta":57,"metaDescription":58,"metaTitle":59,"navigation":60,"path":61,"relatedCompares":62,"seo":69,"stem":70,"verdict":71,"winners":75,"__hash__":90},"compare\u002Fcompare\u002Fgermany-vs-italy.md","Germany vs Italy taxes",[9,10,11],"Employees on German payroll withholding","Listed-securities investors using Abgeltungsteuer","Groups that need Germany's industrial customer base",[13,14,15],"Qualifying small businesses considering forfettario","Families comparing 4%\u002F6%\u002F8% succession rates","Inbound residents who genuinely fit the lump-sum regime",{"type":17,"value":18,"toc":32},"minimark",[19,23,26,29],[20,21,22],"p",{},"Germany and Italy are both high-compliance EU payroll states. The difference is how much of the bill is standardised. German employees usually see wage tax withheld against a national progressive tariff from 0% to 45%, with solidarity surcharge on many liabilities and church tax in participating states. Social security is capped and collected through payroll. Self-employment and partnerships then meet trade tax as well as income tax, which is why a German sole trader is rarely a low-tax structure.",[20,24,25],{},"Italy also withholds on employment, but the final IRPEF bill includes regional surtax of about 1.23% to 3.33% and municipal surtax of up to 0.9%. National bands are 23% to EUR 28,000, 35% to EUR 50,000 and 43% above that. That ordinary stack is not the whole Italian toolkit. Qualifying small businesses may use the forfettario regime, a substitute-tax route that replaces ordinary IRPEF on eligible turnover. Separately, most dividends and capital gains are taxed at a 26% imposta sostitutiva, with 12.5% on government bonds and 33% on most crypto gains from 2026. New residents arriving from 1 January 2026 who qualify for the inbound lump-sum pay EUR 300,000 a year on eligible foreign income, with family members generally at EUR 50,000.",[20,27,28],{},"Corporate comparisons are closer than the slogans. Italy uses 24% IRES plus generally 3.9% IRAP. Germany uses 15.825% corporation tax including solidarity plus municipal trade tax, often around 30% combined. VAT is 19% in Germany and 22% in Italy. Germany has no net wealth tax; Italy has no general wealth tax but charges IVIE and IVAFE on foreign real estate and foreign financial assets.",[20,30,31],{},"Choose Germany when the person is on German payroll or needs a uniform listed-securities withholding system. Choose Italy when the file actually fits forfettario, the 26% financial substitute tax, Italian succession rates or a genuine new-resident lump-sum — not because the top IRPEF rate is two points below 45%.",{"title":33,"searchDepth":34,"depth":34,"links":35},"",2,[],"Germany","germany","Italy","italy",null,"md",[],[44,47,50],{"question":45,"answer":46},"Is Germany or Italy better for employees?","Germany is usually more uniform because wage tax is withheld from payroll on a national tariff. Italy's IRPEF plus local surtaxes and INPS can be similar or heavier depending on region, so net pay should be modelled rather than read from the top rate.",{"question":48,"answer":49},"Does Italy's forfettario beat German self-employment tax?","It can for a qualifying small business that meets the forfettario conditions, because substitute tax replaces ordinary IRPEF on that activity. It is not available to every freelancer, and German trade-tax and income-tax rules still apply if the activity remains German.",{"question":51,"answer":52},"Which country is better for inheritance?","Italy is usually lighter on close-family transfers with 4%, 6% or 8% rates. Germany's 7% to 50% scale after allowances can be much heavier outside large exemptions.","🇩🇪","🇮🇹","\u002Fimages\u002Fcorp-card-bg.jpg","September 2026",{},"Germany vs Italy tax comparison for 2026. Compare income tax, corporate tax, capital gains, inheritance tax, wage withholding and Italian substitute-tax regimes.","Germany vs Italy taxes (2026): wage tax, forfettario and CGT",true,"\u002Fcompare\u002Fgermany-vs-italy",[63,66],{"title":64,"path":65},"France vs Germany","\u002Fcompare\u002Ffrance-vs-germany",{"title":67,"path":68},"Greece vs Italy","\u002Fcompare\u002Fgreece-vs-italy",{"title":7,"description":22},"compare\u002Fgermany-vs-italy",[72,73,74],"Ordinary employment is heavy in both countries. Germany withholds wage tax on a 0% to 45% scale plus solidarity surcharge and capped social security. Italy's IRPEF runs 23%, 35% and 43% plus regional and municipal surtaxes, with employee INPS around 10% and a much larger employer layer.","Italy is often the better special-regime story: qualifying small businesses can use forfettario substitute tax instead of ordinary IRPEF, and most financial income is taxed at a 26% imposta sostitutiva. Germany has no equivalent small-business flat tax and generally taxes securities at 25% plus surcharge through withholding.","Choose Germany for predictable payroll, listed portfolios and a larger industrial market. Choose Italy when succession rates, a qualifying forfettario or new-resident lump-sum, or Italian operating life matter more than wage-tax uniformity.",[76,80,83,87],{"taxType":77,"winner":78,"note":79},"Personal income tax","B","Italy's national IRPEF tops at 43% before local surtaxes, below Germany's 45% plus solidarity surcharge, though social-security mixes differ.",{"taxType":81,"winner":78,"note":82},"Corporate tax","Italy combines 24% IRES with generally 3.9% IRAP; Germany's corporation tax plus trade tax often approaches 30%.",{"taxType":84,"winner":85,"note":86},"Capital gains tax","A","Germany generally taxes securities at 25% plus solidarity surcharge after a EUR 1,000 saver allowance; Italy's standard substitute tax on financial gains is 26% (33% for most crypto from 2026).",{"taxType":88,"winner":78,"note":89},"Inheritance tax","Italy generally uses 4%, 6% or 8% with relationship allowances; German inheritance and gift tax is 7% to 50% after allowances.","T4gbF3HhVc86JfLiG4w7GpVGnut-bTamIG8lQElIhL0",{"a":92,"b":690},{"index":93,"details":204},{"id":94,"title":95,"bestFor":96,"body":102,"country":36,"countryFacts":109,"countrySlug":37,"description":106,"excerpt":40,"extension":41,"faqs":115,"flag":53,"heroImage":40,"howItWorks":125,"lastUpdated":129,"meta":130,"metaDescription":131,"metaTitle":132,"navigation":60,"otherTaxes":133,"pageType":163,"path":164,"relatedFormations":165,"relatedGuides":166,"seo":167,"stem":168,"summaryCards":169,"taxBracketSections":182,"taxBrackets":183,"taxRates":184,"taxSlug":40,"taxType":40,"visas":197,"watchOut":198,"__hash__":203},"taxes\u002Fcountry\u002Fgermany\u002Findex.md","Taxes in Germany",[97,98,99,100,101],"Employees","Expats","Investors","Founders","Cross-border groups",{"type":17,"value":103,"toc":107},[104],[20,105,106],{},"Germany’s tax system is much heavier than low-tax jurisdictions, but it is predictable. For SEO and planning purposes, the key story is not one headline rate. It is how income tax, wage withholding, corporate tax, trade tax, capital gains tax, VAT and social security interact in practice.",{"title":33,"searchDepth":34,"depth":34,"links":108},[],{"region":110,"currency":111,"taxTreaties":112,"euBlacklist":113,"fatfStatus":114},"Europe","EUR","nearly 90","No","Compliant",[116,119,122],{"question":117,"answer":118},"Is Germany a high-tax country?","Yes. Germany has progressive income tax, local trade tax, VAT, payroll social security and withholding taxes on capital income. The system is comprehensive rather than simple.",{"question":120,"answer":121},"Does Germany have a wealth tax?","No. Germany currently does not levy a net wealth tax, although the idea is often debated politically.",{"question":123,"answer":124},"Which taxes matter most in Germany?","The main ones are income tax, trade tax, corporation tax, VAT, dividend withholding tax, capital gains tax, inheritance and gift tax, and payroll social security.",[126,127,128],"Germany taxes resident individuals on worldwide income and resident companies on worldwide profits. In practice, wage tax withholding, capital income withholding and annual assessments do much of the heavy lifting.","Personal income tax is progressive from 0% to 45% in 2026, with a EUR 12,348 basic allowance, a 5.5% solidarity surcharge on many liabilities and church tax in participating states.","Companies generally face 15% corporation tax plus solidarity surcharge and local trade tax. Germany also applies 19% VAT, 7% reduced VAT on many goods and services, payroll social security contributions, inheritance and gift tax, and real estate transfer tax.","May 2026",{},"Germany tax overview for expats, founders and investors. Compare income tax, wealth tax, inheritance tax, corporate tax, dividend tax, VAT and payroll costs.","Taxes in Germany: income, wealth, corporate and dividend tax (2026)",[134,138,142,145,148,151,155,159],{"title":135,"slug":136,"icon":137},"Income tax","income-tax","💼",{"title":139,"slug":140,"icon":141},"Wealth tax","wealth-tax","💰",{"title":88,"slug":143,"icon":144},"inheritance-tax","🏛️",{"title":84,"slug":146,"icon":147},"capital-gains-tax","📈",{"title":81,"slug":149,"icon":150},"corporate-tax","🏢",{"title":152,"slug":153,"icon":154},"Dividend tax","dividend-tax","💸",{"title":156,"slug":157,"icon":158},"VAT \u002F sales tax","vat-sales-tax","🧾",{"title":160,"slug":161,"icon":162},"Crypto tax","crypto-tax","🪙","country","\u002Fcountry\u002Fgermany",[],[],{"title":95,"description":106},"country\u002Fgermany\u002Findex",[170,173,176,179],{"label":135,"value":171,"note":172},"0% - 45%","Progressive + surtax",{"label":139,"value":174,"note":175},"0%","No net wealth tax",{"label":81,"value":177,"note":178},"15.825% + trade tax","Local burden usually lifts this to about 30%",{"label":84,"value":180,"note":181},"25%","26.375% incl. solidarity surcharge",[],[],[185,187,188,190,191,192,194],{"label":135,"value":171,"badge":186},"Progressive",{"label":139,"value":174},{"label":88,"value":189},"7% - 50%",{"label":84,"value":180},{"label":81,"value":177},{"label":152,"value":193},"25% + surcharge",{"label":195,"value":196},"VAT","19% \u002F 7%",[],[199,200,201,202],"Germany is not a low-tax jurisdiction. Social security, trade tax, solidarity surcharge and church tax can materially increase the real burden.","No wealth tax does not mean no property-related taxes. Real estate transfer tax, annual property tax and inheritance and gift tax still apply.","The enacted Investment Booster Act reduces corporation tax by one percentage point annually from 2028, reaching 10% from 2032. Current trade-tax treatment remains local.","Cross-border workers, founders and shareholders should check treaty relief, withholding tax and CFC rules before assuming German residency is the only tax issue.","eceAYECTjKS-Uq0F5raKBpNPccby6QRojZ5CoVaHnLI",{"income-tax":205,"corporate-tax":311,"capital-gains-tax":391,"dividend-tax":471,"wealth-tax":541,"inheritance-tax":610},{"id":206,"title":207,"bestFor":208,"body":212,"country":36,"countryFacts":219,"countrySlug":37,"description":216,"excerpt":40,"extension":41,"faqs":220,"flag":53,"heroImage":40,"howItWorks":230,"lastUpdated":129,"meta":234,"metaDescription":236,"metaTitle":237,"navigation":60,"otherTaxes":238,"pageType":246,"path":247,"relatedFormations":248,"relatedGuides":249,"seo":250,"stem":251,"summaryCards":252,"taxBracketSections":267,"taxBrackets":268,"taxRates":286,"taxSlug":136,"taxType":135,"visas":304,"watchOut":305,"__hash__":310},"taxes\u002Fcountry\u002Fgermany\u002Fincome-tax.md","Income tax in Germany",[97,98,209,210,211],"Contractors","High earners","Cross-border workers",{"type":17,"value":213,"toc":217},[214],[20,215,216],{},"Germany taxes residents on worldwide income. For most people, the practical question is not whether income is taxed, but how much of the total bill comes from wage tax, solidarity surcharge, church tax and social security on top of the headline bracket.",{"title":33,"searchDepth":34,"depth":34,"links":218},[],{"region":110,"currency":111,"taxTreaties":112,"euBlacklist":113,"fatfStatus":114},[221,224,227],{"question":222,"answer":223},"Do expats pay income tax in Germany?","Yes, if they are tax resident or have German-source income. Most expats pay through wage withholding first and then an annual assessment if a return is required.",{"question":225,"answer":226},"What is the top income tax rate in Germany?","The top marginal income tax rate is 45% in 2026, before solidarity surcharge and possible church tax.",{"question":228,"answer":229},"Is salary taxed differently from business income?","Yes. Salary is usually withheld through payroll, while business and self-employed income is generally settled by assessment and advance payments.",[231,232,233],"Germany income tax applies on a worldwide basis to residents. Employment income, business income, rental income and investment income can all be in scope, depending on the source and the taxpayer’s residence status.","Salaries are usually taxed through wage withholding by the employer. The 2026 income tax tariff starts at a EUR 12,348 basic allowance, then rises through linear progressive bands before reaching the 42% and 45% top brackets.","The solidarity surcharge still applies to income tax and corporation tax, while church tax can also apply in participating states. Payroll social security is separate from income tax and is usually withheld through payroll as well.",{"taxCalculatorFormula":235},"germany-2026","Germany income tax guide for expats and employees. See 2026 tax brackets, the EUR 12,348 allowance, wage withholding, social security and filing notes.","Germany income tax: rates, brackets and expat rules (2026)",[239,240,241,242,243,244,245],{"title":139,"slug":140,"icon":141},{"title":88,"slug":143,"icon":144},{"title":84,"slug":146,"icon":147},{"title":81,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":156,"slug":157,"icon":158},{"title":160,"slug":161,"icon":162},"tax","\u002Fcountry\u002Fgermany\u002Fincome-tax",[],[],{"title":207,"description":216},"country\u002Fgermany\u002Fincome-tax",[253,255,259,263],{"label":77,"value":171,"note":254},"Progressive system",{"label":256,"value":257,"note":258},"Highest bracket tax","45%","Top marginal rate",{"label":260,"value":261,"note":262},"Employee social security","About 20%+","Capped and wage-based",{"label":264,"value":265,"note":266},"Annual tax return","Yes","Common for many taxpayers",[],[269,272,276,279,283],{"band":270,"rate":174,"note":271},"Up to EUR 12,348","Basic allowance",{"band":273,"rate":274,"note":275},"EUR 12,349 to EUR 17,799","14% to 24%","Linear progression zone",{"band":277,"rate":278,"note":275},"EUR 17,800 to EUR 69,878","24% to 42%",{"band":280,"rate":281,"note":282},"EUR 69,879 to EUR 277,825","42%","Standard top bracket",{"band":284,"rate":257,"note":285},"EUR 277,826 and above","Highest marginal rate",[287,290,293,295,298,301],{"label":271,"value":288,"badge":289},"EUR 12,348",2026,{"label":291,"value":292},"Entry rate","14%",{"label":294,"value":257},"Top rate",{"label":296,"value":297},"Solidarity surcharge","5.5%",{"label":299,"value":300},"Church tax","8% \u002F 9%",{"label":302,"value":303},"Employee pension, unemployment, health and care contributions","Capped",[],[306,307,308,309],"Wage withholding does not always end the filing question. Self-employed people and many residents still file annual returns, and the usual deadline is 31 July of the following year.","Social security matters a lot in Germany. For 2026, the pension and unemployment contribution base is EUR 101,400 and the health and long-term care base is EUR 69,750.","Foreign employers, secondments and the economic-employer rule can still create German wage-tax withholding.","Germany taxes resident individuals on worldwide income, so foreign dividends, interest and other gains can still matter even if the cash was earned abroad.","4lhCDQk1Y1ur6lqwW6OuGTgmXMbdJEFNCvO3KszchHM",{"id":312,"title":313,"bestFor":314,"body":317,"country":36,"countryFacts":324,"countrySlug":37,"description":321,"excerpt":40,"extension":41,"faqs":325,"flag":53,"heroImage":40,"howItWorks":335,"lastUpdated":129,"meta":339,"metaDescription":340,"metaTitle":341,"navigation":60,"otherTaxes":342,"pageType":246,"path":350,"relatedFormations":351,"relatedGuides":352,"seo":353,"stem":354,"summaryCards":355,"taxBracketSections":369,"taxBrackets":370,"taxRates":371,"taxSlug":149,"taxType":81,"visas":384,"watchOut":385,"__hash__":390},"taxes\u002Fcountry\u002Fgermany\u002Fcorporate-tax.md","Corporate tax in Germany",[100,315,316,99,101],"Holding companies","Regional operators",{"type":17,"value":318,"toc":322},[319],[20,320,321],{},"Germany is a high-compliance, medium-to-high tax corporate jurisdiction. The headline 15% corporation tax is only the starting point, because trade tax, VAT, payroll, withholding tax and minimum-tax rules can all change the real outcome.",{"title":33,"searchDepth":34,"depth":34,"links":323},[],{"region":110,"currency":111,"taxTreaties":112,"euBlacklist":113,"fatfStatus":114},[326,329,332],{"question":327,"answer":328},"Does Germany have corporate tax?","Yes. The federal corporation tax rate is 15% plus solidarity surcharge, and trade tax is added locally.",{"question":330,"answer":331},"What is the total corporate tax rate in Germany?","It depends on the municipality, but the combined burden is often around 30% once trade tax is included.",{"question":333,"answer":334},"Are dividends from a German company taxed?","Yes. Dividends can be subject to withholding tax, and the shareholder’s own tax treatment then depends on whether the recipient is an individual or company and where they are resident.",[336,337,338],"Germany taxes corporate residents on worldwide income. In addition to corporation tax, most businesses also pay trade tax, which is a local business tax based on the municipality’s multiplier.","The federal corporation tax rate is 15%, plus 5.5% solidarity surcharge. Trade tax adds roughly 8.75% to 20.3% in many larger municipalities, so the combined effective burden is commonly around 30%.","Large multinational groups can also face Germany’s minimum tax regime. Dividends, real estate holdings, financing and transfer pricing can all matter in the real world, not just the headline rate.",{},"Germany corporate tax guide for founders and companies. See the 15% corporation tax, trade tax range, Pillar Two notes and 2026 filing caveats.","Germany corporate tax: rates, trade tax and company rules (2026)",[343,344,345,346,347,348,349],{"title":135,"slug":136,"icon":137},{"title":139,"slug":140,"icon":141},{"title":88,"slug":143,"icon":144},{"title":84,"slug":146,"icon":147},{"title":152,"slug":153,"icon":154},{"title":156,"slug":157,"icon":158},{"title":160,"slug":161,"icon":162},"\u002Fcountry\u002Fgermany\u002Fcorporate-tax",[],[],{"title":313,"description":321},"country\u002Fgermany\u002Fcorporate-tax",[356,359,363,367],{"label":81,"value":357,"note":358},"15.825%","Federal rate incl. solidarity surcharge",{"label":360,"value":361,"note":362},"Trade tax","7% - 20.3%","Depends on municipality",{"label":364,"value":365,"note":366},"Combined burden","About 30%","Varies by city",{"label":264,"value":265,"note":368},"Due the following year",[],[],[372,376,377,380,382],{"label":373,"value":374,"badge":375},"Corporation tax","15%","Federal",{"label":296,"value":297},{"label":378,"value":379},"Trade tax base rate","3.5%",{"label":381,"value":361},"Trade tax effective range",{"label":383,"value":374},"DMTT \u002F Pillar Two",[],[386,387,388,389],"A 0% or 15% federal rate is not the whole story. Trade tax is local, and it can make the actual corporate burden much higher.","The enacted Investment Booster Act keeps the rate at 15% through 2027, then reduces it by one percentage point each year from 2028 to 10% from 2032. Trade tax remains local.","VAT, payroll tax, social security, real estate transfer tax and transfer-pricing rules still matter for most operating companies.","Real estate-heavy structures should watch share-deal transfer-tax thresholds.","l-8QUEMGrD3N2msl4NgvL86hJcPVVOW6FUeS-e_31lA",{"id":392,"title":393,"bestFor":394,"body":398,"country":36,"countryFacts":405,"countrySlug":37,"description":402,"excerpt":40,"extension":41,"faqs":406,"flag":53,"heroImage":40,"howItWorks":416,"lastUpdated":129,"meta":420,"metaDescription":421,"metaTitle":422,"navigation":60,"otherTaxes":423,"pageType":246,"path":431,"relatedFormations":432,"relatedGuides":433,"seo":434,"stem":435,"summaryCards":436,"taxBracketSections":450,"taxBrackets":451,"taxRates":452,"taxSlug":146,"taxType":84,"visas":464,"watchOut":465,"__hash__":470},"taxes\u002Fcountry\u002Fgermany\u002Fcapital-gains-tax.md","Capital gains tax in Germany",[99,395,396,210,397],"Crypto holders","Traders","Family offices",{"type":17,"value":399,"toc":403},[400],[20,401,402],{},"Germany’s capital gains system is split between flat withholding tax for financial investments and private-sale rules for other assets. That difference matters for crypto, real estate and some share disposals, where the holding period can change the answer entirely.",{"title":33,"searchDepth":34,"depth":34,"links":404},[],{"region":110,"currency":111,"taxTreaties":112,"euBlacklist":113,"fatfStatus":114},[407,410,413],{"question":408,"answer":409},"Does Germany tax capital gains?","Yes. Securities gains are usually taxed at 25% plus solidarity surcharge, and some other assets can be taxed under separate private-sale rules.",{"question":411,"answer":412},"Are crypto gains taxed in Germany?","Often yes, if the private-sale holding period is under one year and the annual profit exceeds EUR 1,000. Long-held crypto can be tax-free under the private-sale rules.",{"question":414,"answer":415},"Are stock market gains taxed in Germany?","Yes. Banks usually withhold the tax automatically on dividends and many securities gains, subject to the saver allowance and any treaty or credit rules.",[417,418,419],"Germany taxes most financial investment gains under the Abgeltungsteuer regime. For shares, funds, bonds and similar securities, the flat rate is 25% plus 5.5% solidarity surcharge, and church tax may also apply.","The annual saver allowance is EUR 1,000 for single taxpayers and EUR 2,000 for joint filers. Banks usually withhold the tax automatically, which is why many investors never file a separate capital gains return for domestic portfolios.","Other gains can fall under private-sale rules instead of the securities regime. That matters for crypto, certain movable assets and real estate, where the holding period and use of the asset can decide whether any tax is due.",{},"Germany capital gains tax guide for investors and crypto holders. See the 25% securities tax, EUR 1,000 allowance, property rules and 2026 caveats.","Germany capital gains tax: shares, property and crypto (2026)",[424,425,426,427,428,429,430],{"title":135,"slug":136,"icon":137},{"title":139,"slug":140,"icon":141},{"title":88,"slug":143,"icon":144},{"title":81,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":156,"slug":157,"icon":158},{"title":160,"slug":161,"icon":162},"\u002Fcountry\u002Fgermany\u002Fcapital-gains-tax",[],[],{"title":393,"description":402},"country\u002Fgermany\u002Fcapital-gains-tax",[437,438,442,446],{"label":84,"value":180,"note":181},{"label":439,"value":440,"note":441},"Crypto gains tax","0% after 1 year","Private-sale rule",{"label":443,"value":444,"note":445},"Share gains tax","26.375%","Usually withheld at source",{"label":447,"value":448,"note":449},"Property gains tax","0% after 10 years","Private-use relief can also apply",[],[],[453,456,457,458,461],{"label":454,"value":180,"badge":455},"Securities gains tax","Abgeltungsteuer",{"label":296,"value":297},{"label":299,"value":300},{"label":459,"value":460},"Saver allowance","EUR 1,000 \u002F EUR 2,000",{"label":462,"value":463},"Private-sale holding period","1 year \u002F 10 years",[],[466,467,468,469],"Crypto is usually not taxed like listed shares. German private-sale rules can tax gains if the holding period is under one year and the annual profit exceeds EUR 1,000.","Real estate sales can be tax-free only after the 10-year holding period, or earlier if the property was used as a qualifying private residence.","Foreign withholding tax can still bite before the money reaches Germany, so treaty relief and foreign tax credits matter.","Special rules apply to significant shareholdings of 1% or more.","4xaxCF4L4GrFbgPtTMH_m-xJcqANPeXyFLt0qPlSIwk",{"id":472,"title":473,"bestFor":474,"body":476,"country":36,"countryFacts":483,"countrySlug":37,"description":480,"excerpt":40,"extension":41,"faqs":484,"flag":53,"heroImage":40,"howItWorks":494,"lastUpdated":129,"meta":498,"metaDescription":499,"metaTitle":500,"navigation":60,"otherTaxes":501,"pageType":246,"path":509,"relatedFormations":510,"relatedGuides":511,"seo":512,"stem":513,"summaryCards":514,"taxBracketSections":526,"taxBrackets":527,"taxRates":528,"taxSlug":153,"taxType":152,"visas":534,"watchOut":535,"__hash__":540},"taxes\u002Fcountry\u002Fgermany\u002Fdividend-tax.md","Dividend tax in Germany",[99,315,397,210,475],"Cross-border shareholders",{"type":17,"value":477,"toc":481},[478],[20,479,480],{},"Germany’s dividend tax is built around withholding at source. For most investors the useful question is not whether dividend tax exists, but how the saver allowance, foreign withholding tax and treaty relief change the final result.",{"title":33,"searchDepth":34,"depth":34,"links":482},[],{"region":110,"currency":111,"taxTreaties":112,"euBlacklist":113,"fatfStatus":114},[485,488,491],{"question":486,"answer":487},"Does Germany tax dividends?","Yes. Dividends are generally taxed at 25% plus solidarity surcharge, with church tax possibly adding more.",{"question":489,"answer":490},"Does Germany have dividend withholding tax?","Yes. German companies usually withhold dividend tax at source.",{"question":492,"answer":493},"Are foreign dividends taxed in Germany?","Often yes, if you are resident in Germany. The German rate, foreign withholding tax and treaty relief all need to be checked together.",[495,496,497],"German-source dividends are normally subject to withholding tax at source. The standard tax is 25% capital income tax plus 5.5% solidarity surcharge, and church tax may also apply depending on the shareholder’s religion and state.","The saver allowance of EUR 1,000 per person, or EUR 2,000 for joint filers, applies to total capital income. Many resident investors pay nothing on small portfolios once the allowance is used.","Foreign dividends can still be taxed in Germany, but the real issue is often foreign withholding tax, treaty relief and foreign tax credits rather than just the German flat rate.",{},"Germany dividend tax guide for investors and shareholders. See the 25% withholding tax, solidarity surcharge, saver allowance and foreign dividend rules.","Germany dividend tax: withholding tax and allowances (2026)",[502,503,504,505,506,507,508],{"title":135,"slug":136,"icon":137},{"title":139,"slug":140,"icon":141},{"title":88,"slug":143,"icon":144},{"title":84,"slug":146,"icon":147},{"title":81,"slug":149,"icon":150},{"title":156,"slug":157,"icon":158},{"title":160,"slug":161,"icon":162},"\u002Fcountry\u002Fgermany\u002Fdividend-tax",[],[],{"title":473,"description":480},"country\u002Fgermany\u002Fdividend-tax",[515,517,521,523],{"label":152,"value":180,"note":516},"Flat capital income tax",{"label":518,"value":519,"note":520},"Dividend withholding tax","25% + 5.5% Soli","26.375% before church tax",{"label":459,"value":460,"note":522},"Applies to all capital income",{"label":524,"value":525,"note":445},"Tax return","Sometimes",[],[],[529,530,531,532],{"label":518,"value":180,"badge":455},{"label":296,"value":297},{"label":299,"value":300},{"label":533,"value":460},"Annual saver allowance",[],[536,537,538,539],"Dividend tax is usually withheld automatically, but that does not mean the final answer is always settled. Foreign portfolios and refund claims can still require documentation.","A dividend from a German company is separate from the company’s own corporation tax and trade tax.","If you live outside Germany, your home country may still tax the dividend even after German withholding.","Treaty relief and beneficial-owner rules matter in cross-border structures.","uz9_MKNAad6STVq-7VgmkRHYvRmv7zr8Wdhou1-OOp0",{"id":542,"title":543,"bestFor":544,"body":546,"country":36,"countryFacts":553,"countrySlug":37,"description":550,"excerpt":40,"extension":41,"faqs":554,"flag":53,"heroImage":40,"howItWorks":563,"lastUpdated":129,"meta":568,"metaDescription":569,"metaTitle":570,"navigation":60,"otherTaxes":571,"pageType":246,"path":579,"relatedFormations":580,"relatedGuides":581,"seo":582,"stem":583,"summaryCards":584,"taxBracketSections":595,"taxBrackets":596,"taxRates":597,"taxSlug":140,"taxType":139,"visas":604,"watchOut":605,"__hash__":609},"taxes\u002Fcountry\u002Fgermany\u002Fwealth-tax.md","Wealth tax in Germany",[99,397,210,395,545],"Remote founders",{"type":17,"value":547,"toc":551},[548],[20,549,550],{},"Germany currently has no net wealth tax. That makes the headline simple, but it does not make the rest of the system light: property taxes, inheritance and gift tax, capital income tax and business taxes still apply.",{"title":33,"searchDepth":34,"depth":34,"links":552},[],{"region":110,"currency":111,"taxTreaties":112,"euBlacklist":113,"fatfStatus":114},[555,557,560],{"question":120,"answer":556},"No. Germany currently does not levy a net wealth tax on individuals.",{"question":558,"answer":559},"Are shares and crypto taxed as wealth in Germany?","Not as wealth tax. They can still be taxed as income, capital gains or inheritance depending on the transaction.",{"question":561,"answer":562},"Is Germany good for wealth planning?","It can work for people who want no annual net wealth tax, but the broader German tax system is still heavy on income, capital income, property and succession taxes.",[564,565,567],"Germany does not currently levy a net wealth tax on individuals. Bank balances, listed shares, private company interests, crypto holdings and other assets are not subject to an annual German wealth tax as things stand in 2026.",{"The real costs around wealth are usually elsewhere":566},"annual property tax, real estate transfer tax, inheritance and gift tax, capital income tax and, for business owners, corporation and trade tax.","Wealth tax is a recurring political topic in Germany, but no nationwide wealth tax is in force now.",{},"Germany wealth tax guide. See the current 0% net wealth tax position, what is still taxed, and the main planning caveats for investors.","Germany wealth tax: net worth tax rules and 2026 status",[572,573,574,575,576,577,578],{"title":135,"slug":136,"icon":137},{"title":88,"slug":143,"icon":144},{"title":84,"slug":146,"icon":147},{"title":81,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":156,"slug":157,"icon":158},{"title":160,"slug":161,"icon":162},"\u002Fcountry\u002Fgermany\u002Fwealth-tax",[],[],{"title":543,"description":550},"country\u002Fgermany\u002Fwealth-tax",[585,586,589,592],{"label":139,"value":174,"note":175},{"label":587,"value":174,"note":588},"Net worth tax","No annual levy",{"label":590,"value":174,"note":591},"Asset tax","No broad personal tax",{"label":593,"value":113,"note":594},"Wealth return","No annual filing",[],[],[598,601,602],{"label":599,"value":174,"badge":600},"Net wealth tax","Zero",{"label":587,"value":174},{"label":603,"value":174},"Annual asset tax",[],[606,607,608],"No wealth tax does not mean no reporting. Banks, brokers and tax offices can still ask for source-of-funds, residency and account documentation.","Real estate and inherited assets can still trigger tax through transfer taxes, property tax and inheritance or gift tax.","A future wealth tax is a political debate, not current law.","-g6yyQxb-CUqL_aogaJUBD8wBI0TXUEq0eZMCNSBbXM",{"id":611,"title":612,"bestFor":613,"body":615,"country":36,"countryFacts":622,"countrySlug":37,"description":619,"excerpt":40,"extension":41,"faqs":623,"flag":53,"heroImage":40,"howItWorks":633,"lastUpdated":129,"meta":637,"metaDescription":638,"metaTitle":639,"navigation":60,"otherTaxes":640,"pageType":246,"path":648,"relatedFormations":649,"relatedGuides":650,"seo":651,"stem":652,"summaryCards":653,"taxBracketSections":667,"taxBrackets":668,"taxRates":669,"taxSlug":143,"taxType":88,"visas":683,"watchOut":684,"__hash__":689},"taxes\u002Fcountry\u002Fgermany\u002Finheritance-tax.md","Inheritance tax in Germany",[614,99,210,98,397],"Families",{"type":17,"value":616,"toc":620},[617],[20,618,619],{},"Germany’s inheritance tax is really an inheritance and gift tax system. The headline range is broad, but the practical result usually comes down to family relationship, allowances, 10-year aggregation and whether business or home relief applies.",{"title":33,"searchDepth":34,"depth":34,"links":621},[],{"region":110,"currency":111,"taxTreaties":112,"euBlacklist":113,"fatfStatus":114},[624,627,630],{"question":625,"answer":626},"Does Germany have inheritance tax?","Yes. Germany taxes inheritances and lifetime gifts, with rates and allowances that depend on the relationship and value transferred.",{"question":628,"answer":629},"What is the inheritance tax allowance in Germany?","Common allowances include EUR 500,000 for spouses or registered partners and EUR 400,000 for children, with lower allowances for other recipients.",{"question":631,"answer":632},"Are gifts taxed in Germany?","Yes. Lifetime gifts are generally taxed under the same framework as inheritances.",[634,635,636],"Germany levies both inheritance tax and gift tax. The tax can apply to lifetime gifts and transfers on death, and the exact result depends on the relationship between the parties, the value transferred and whether reliefs for business assets or the family home apply.","Personal allowances are generous for close family and are generally refreshed every ten years. Spouses or registered partners can receive EUR 500,000 tax-free, children EUR 400,000 and grandchildren EUR 200,000 in the common cases.","If no one involved is German tax resident, Germany can still tax domestic assets such as German real estate and certain business interests.",{},"Germany inheritance tax guide with 2026 allowances, gift tax rules, tax classes, family-home relief and cross-border planning notes.","Germany inheritance tax: allowances, rates and gift tax (2026)",[641,642,643,644,645,646,647],{"title":135,"slug":136,"icon":137},{"title":139,"slug":140,"icon":141},{"title":84,"slug":146,"icon":147},{"title":81,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":156,"slug":157,"icon":158},{"title":160,"slug":161,"icon":162},"\u002Fcountry\u002Fgermany\u002Finheritance-tax",[],[],{"title":612,"description":619},"country\u002Fgermany\u002Finheritance-tax",[654,656,659,663],{"label":88,"value":189,"note":655},"Depends on class and value",{"label":657,"value":189,"note":658},"Gift tax","Same rules as inheritance",{"label":660,"value":661,"note":662},"Spouse allowance","EUR 500,000","Tax-free amount",{"label":664,"value":665,"note":666},"Child allowance","EUR 400,000","Per parent, per child",[],[],[670,674,677,680],{"label":671,"value":672,"badge":673},"Tax class I","7% - 30%","Close family",{"label":675,"value":676},"Tax class II","15% - 43%",{"label":678,"value":679},"Tax class III","30% - 50%",{"label":681,"value":682},"Tax-free allowances","EUR 20,000 - EUR 500,000",[],[685,686,687,688],"The 10-year rule matters. Many personal allowances can only be used once every ten years for the same donor or decedent.","Family-home and business-asset reliefs can materially reduce the bill, but the conditions are strict.","The SPD floated a 2026 reform concept for inheritance tax, including a new lifetime allowance idea, but it is only a proposal at this stage.","Cross-border estates often depend on situs rules, residence status and treaty position, not just the German headline rate.","qZSvAbng9vFQ4Z2gxYjPnB4AvVpS0H6NQZNHQkZSRXo",{"index":691,"details":770},{"id":692,"title":693,"bestFor":694,"body":695,"country":38,"countryFacts":702,"countrySlug":39,"description":699,"excerpt":40,"extension":41,"faqs":704,"flag":54,"heroImage":40,"howItWorks":714,"lastUpdated":129,"meta":718,"metaDescription":719,"metaTitle":720,"navigation":60,"otherTaxes":721,"pageType":163,"path":728,"relatedFormations":729,"relatedGuides":730,"seo":731,"stem":732,"summaryCards":733,"taxBracketSections":751,"taxBrackets":752,"taxRates":753,"taxSlug":40,"taxType":40,"visas":763,"watchOut":764,"__hash__":769},"taxes\u002Fcountry\u002Fitaly\u002Findex.md","Taxes in Italy",[98,100,99,210,315],{"type":17,"value":696,"toc":700},[697],[20,698,699],{},"Italy is a full-rate EU tax system, not a zero-tax one. The useful planning work is in the details: residency, surtaxes, IVIE and IVAFE, dividend and capital gains withholding, payroll social security and the 2026 law changes that kept moving the goalposts for new residents, crypto and corporate planning.",{"title":33,"searchDepth":34,"depth":34,"links":701},[],{"region":110,"currency":111,"taxTreaties":703,"euBlacklist":113,"fatfStatus":114},"Extensive",[705,708,711],{"question":706,"answer":707},"Is Italy a high-tax country?","Yes. Italy has progressive personal income tax, local surtaxes, social security, 24% corporate tax, 22% VAT and additional taxes on foreign assets.",{"question":709,"answer":710},"Does Italy have a wealth tax?","Italy does not have a general net wealth tax, but it does tax foreign real estate through IVIE and foreign financial assets through IVAFE.",{"question":712,"answer":713},"What should expats and founders check first?","Check tax residence, payroll social security, regional and municipal surtaxes, dividend and capital gains withholding, IVIE and IVAFE, and whether your activity also triggers VAT or corporate tax.",[715,716,717],"Italy taxes residents on worldwide income and non-residents on Italian-source income. For individuals, the core system is IRPEF plus regional and municipal surtaxes, so the effective bill is usually higher than the national bracket alone suggests.","Companies face 24% IRES and generally 3.9% IRAP, with higher IRAP for certain financial entities. Italy also levies VAT, payroll social security, withholding taxes and sector-specific taxes such as the 3% digital services tax for very large providers.","Italy does not have a broad domestic net wealth tax, but residents still face IVIE and IVAFE on foreign real estate and foreign financial assets. Inheritance and gift transfers are taxed, and the 2026 Budget Law kept tightening some rules around dividends, capital gains and new-resident planning.",{},"Italy tax overview for expats, founders and investors. Compare income tax, wealth tax, inheritance tax, corporate tax, dividend tax, VAT, social security and 2026 changes.","Taxes in Italy: income, wealth, corporate and dividend tax (2026)",[722,723,724,725,726,727],{"title":135,"slug":136,"icon":137},{"title":139,"slug":140,"icon":141},{"title":88,"slug":143,"icon":144},{"title":84,"slug":146,"icon":147},{"title":81,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},"\u002Fcountry\u002Fitaly",[],[],{"title":693,"description":699},"country\u002Fitaly\u002Findex",[734,737,739,742,745,748],{"label":135,"value":735,"note":736},"23% - 43%","Plus local surtaxes",{"label":139,"value":174,"note":738},"No general net wealth tax",{"label":81,"value":740,"note":741},"24% + 3.9%","IRES + IRAP",{"label":84,"value":743,"note":744},"26% \u002F 12.5%","Most gains vs government bonds",{"label":152,"value":746,"note":747},"26%","Standard individual rate",{"label":195,"value":749,"note":750},"22%","Standard mainland rate",[],[],[754,755,757,759,760,761,762],{"label":135,"value":735,"badge":186},{"label":139,"value":756},"0% (IVIE \u002F IVAFE on foreign assets)",{"label":88,"value":758},"4% \u002F 6% \u002F 8%",{"label":84,"value":746},{"label":81,"value":740},{"label":152,"value":746},{"label":195,"value":749},[],[765,766,767,768],"Italy is not a flat-tax country for ordinary residents. Regional and municipal surtaxes, plus social security, often change the real take-home rate materially.","The 2026 Budget Law increased the flat tax for new residents to EUR 300,000 from 1 January 2026, with family members generally at EUR 50,000.","Crypto gains were also tightened from 2026, with the standard flat tax rising to 33% in most cases.","VAT, payroll social security, municipal taxes and sector-specific levies still matter even when a page headline looks low.","-5CQcm15OgTwxmNZ4WoRhLbfeuFJB6fKpWWIwkpfodc",{"income-tax":771,"corporate-tax":858,"capital-gains-tax":933,"dividend-tax":1003,"wealth-tax":1070,"inheritance-tax":1140},{"id":772,"title":773,"bestFor":774,"body":777,"country":38,"countryFacts":784,"countrySlug":39,"description":781,"excerpt":40,"extension":41,"faqs":785,"flag":54,"heroImage":40,"howItWorks":795,"lastUpdated":129,"meta":799,"metaDescription":800,"metaTitle":801,"navigation":60,"otherTaxes":802,"pageType":246,"path":808,"relatedFormations":809,"relatedGuides":810,"seo":811,"stem":812,"summaryCards":813,"taxBracketSections":825,"taxBrackets":826,"taxRates":838,"taxSlug":136,"taxType":135,"visas":851,"watchOut":852,"__hash__":857},"taxes\u002Fcountry\u002Fitaly\u002Fincome-tax.md","Income tax in Italy",[98,97,775,210,776],"Freelancers","Digital nomads",{"type":17,"value":778,"toc":782},[779],[20,780,781],{},"Italy income tax is driven by residence and surtaxes, not just the headline national brackets. For individuals, the practical questions are where you are tax resident, which local surtaxes apply, whether payroll withholding is covering you correctly, and whether you also need to report foreign income or assets.",{"title":33,"searchDepth":34,"depth":34,"links":783},[],{"region":110,"currency":111,"taxTreaties":703,"euBlacklist":113,"fatfStatus":114},[786,789,792],{"question":787,"answer":788},"Do expats pay income tax in Italy?","Yes, if they are Italian tax residents. Residents are taxed on worldwide income, while non-residents are taxed only on Italian-source income.",{"question":790,"answer":791},"What are the main IRPEF rates?","The national IRPEF brackets are 23% up to EUR 28,000, 35% from EUR 28,001 to EUR 50,000 and 43% above EUR 50,000, before regional and municipal surtaxes.",{"question":793,"answer":794},"How do payroll taxes work in Italy?","Employment income is usually subject to payroll withholding and INPS social security. The employee share is often around 10%, while the employer bears most of the remaining payroll cost.",[796,797,798],"Italy income tax is based on residence. Italian tax residents are taxed on worldwide income, while non-residents are taxed only on Italian-source income.","The national IRPEF brackets are 23% up to EUR 28,000, 35% from EUR 28,001 to EUR 50,000 and 43% above EUR 50,000. On top of that, most taxpayers also pay regional surtax and municipal surtax, which vary by location.","Employment income is usually subject to payroll withholding and social security. Employee INPS contributions are generally around 10% and the total employment social security burden is often around 40% of gross pay when employer and employee contributions are combined.",{},"Italy income tax guide for expats and individuals. See the 23%, 35% and 43% IRPEF brackets, surtaxes, social security, tax returns and residency rules.","Italy income tax: IRPEF rates, residency and payroll rules (2026)",[803,804,805,806,807],{"title":139,"slug":140,"icon":141},{"title":88,"slug":143,"icon":144},{"title":84,"slug":146,"icon":147},{"title":81,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},"\u002Fcountry\u002Fitaly\u002Fincome-tax",[],[],{"title":773,"description":781},"country\u002Fitaly\u002Fincome-tax",[814,816,819,823],{"label":77,"value":735,"note":815},"IRPEF national rates",{"label":256,"value":817,"note":818},"43%","National top rate",{"label":820,"value":821,"note":822},"Employee INPS","~10%","Usually withheld from payroll",{"label":524,"value":265,"note":824},"730 or Redditi PF",[],[827,831,835],{"band":828,"rate":829,"note":830},"EUR 0 - EUR 28,000","23%","National IRPEF rate before surtaxes and credits.",{"band":832,"rate":833,"note":834},"EUR 28,001 - EUR 50,000","35%","Middle bracket for national IRPEF.",{"band":836,"rate":817,"note":837},"Over EUR 50,000","Top national IRPEF rate.",[839,840,843,846,848],{"label":77,"value":735,"badge":186},{"label":841,"value":842},"Regional surtax","1.23% - 3.33%",{"label":844,"value":845},"Municipal surtax","0% - 0.9%",{"label":260,"value":847},"around 10%",{"label":849,"value":850},"Tax on wages","withholding applies",[],[853,854,855,856],"Italian tax residence can be triggered by physical presence, residence or domicile for more than 183 days, counted with fractions of days.","Modello 730 is available only in specific cases. Many self-employed people and taxpayers with foreign income use Redditi PF instead.","The 2026 Budget Law increased the new-resident lump sum tax to EUR 300,000 and the family member amount to EUR 50,000 for arrivals from 1 January 2026.","Crypto gains are taxed separately and, from the 2026 tax period, the standard flat rate rose to 33% in most cases.","wdKuDnW1hRJfgSoeMrxO7HaMLnf1ngff-XJQsIYwwic",{"id":859,"title":860,"bestFor":861,"body":863,"country":38,"countryFacts":870,"countrySlug":39,"description":867,"excerpt":40,"extension":41,"faqs":871,"flag":54,"heroImage":40,"howItWorks":881,"lastUpdated":129,"meta":885,"metaDescription":886,"metaTitle":887,"navigation":60,"otherTaxes":888,"pageType":246,"path":894,"relatedFormations":895,"relatedGuides":896,"seo":897,"stem":898,"summaryCards":899,"taxBracketSections":913,"taxBrackets":914,"taxRates":915,"taxSlug":149,"taxType":81,"visas":926,"watchOut":927,"__hash__":932},"taxes\u002Fcountry\u002Fitaly\u002Fcorporate-tax.md","Corporate tax in Italy",[100,315,316,99,862],"Multinationals",{"type":17,"value":864,"toc":868},[865],[20,866,867],{},"Italy’s corporate tax picture is straightforward at the headline level and more complex underneath. The ordinary rate is 24% IRES plus IRAP, but the real work is in sector-specific surtaxes, withholding taxes, exemptions, VAT and the 2026 changes that hit financial institutions and group planning.",{"title":33,"searchDepth":34,"depth":34,"links":869},[],{"region":110,"currency":111,"taxTreaties":703,"euBlacklist":113,"fatfStatus":114},[872,875,878],{"question":873,"answer":874},"What is the corporate tax rate in Italy?","The ordinary corporate income tax rate is 24% IRES, and most companies also pay 3.9% IRAP.",{"question":876,"answer":877},"Is there a lower IRES rate for 2026?","Not as the standard rule. The 20% IRES rate was a one-year incentive for FY 2025 for qualifying reinvested profits.",{"question":879,"answer":880},"Do foreign companies pay Italian corporate tax?","Yes, if they have an Italian permanent establishment or Italian-source profits. The PE is generally taxed similarly to an Italian resident company.",[882,883,884],"Italy’s standard corporate income tax is IRES at 24%, and most businesses also face IRAP at 3.9%. The base and exact treatment can differ by sector, but the headline point is that Italy has two layers of company tax, not one.","The FY 2025 IRES reduction to 20% was a one-year incentive for qualifying reinvested profits, not the ordinary 2026 corporate rate. For 2026 planning, the default rate remains 24% unless a specific incentive or regime applies.","Foreign companies with an Italian permanent establishment are taxed broadly like resident companies. Italy also has participation exemption rules, withholding tax on some dividends and interest, and specific 2026 changes affecting banks, financial intermediaries and insurers.",{},"Italy corporate tax guide for companies and founders. See the 24% IRES rate, 3.9% IRAP, bank and insurer changes, participation exemption and VAT notes.","Italy corporate tax: IRES, IRAP and company rules (2026)",[889,890,891,892,893],{"title":135,"slug":136,"icon":137},{"title":139,"slug":140,"icon":141},{"title":88,"slug":143,"icon":144},{"title":84,"slug":146,"icon":147},{"title":152,"slug":153,"icon":154},"\u002Fcountry\u002Fitaly\u002Fcorporate-tax",[],[],{"title":860,"description":867},"country\u002Fitaly\u002Fcorporate-tax",[900,903,907,911],{"label":81,"value":901,"note":902},"24%","IRES",{"label":904,"value":905,"note":906},"Regional production tax","3.9%","IRAP standard rate",{"label":908,"value":909,"note":910},"Bank \u002F insurer IRAP","Higher","2026 budget change",{"label":524,"value":265,"note":912},"IRES and IRAP returns",[],[],[916,918,920,923],{"label":917,"value":901,"badge":902},"Corporate income tax",{"label":919,"value":905},"IRAP",{"label":921,"value":922},"Financial sector IRAP","higher",{"label":924,"value":925},"Digital services tax","3%",[],[928,929,930,931],"Italy is not just an IRES story. IRAP, VAT, payroll social security and withholding taxes can be material for real operating companies.","The 2026 Budget Law increased IRAP for banks, financial intermediaries and insurers, so sector-specific modelling matters.","The 95% participation exemption for dividends and capital gains now hinges on a 5% shareholding threshold or a EUR 500,000 tax-value threshold in many cases.","For some EU and EEA non-resident companies, the domestic dividend withholding tax can drop to 1.2% if the shareholding conditions are met.","DtJrHSyhnMRVCk-p--l9L4FHmt7WL_MjFuJ5maPlml0",{"id":934,"title":935,"bestFor":936,"body":937,"country":38,"countryFacts":944,"countrySlug":39,"description":941,"excerpt":40,"extension":41,"faqs":945,"flag":54,"heroImage":40,"howItWorks":955,"lastUpdated":129,"meta":959,"metaDescription":960,"metaTitle":961,"navigation":60,"otherTaxes":962,"pageType":246,"path":968,"relatedFormations":969,"relatedGuides":970,"seo":971,"stem":972,"summaryCards":973,"taxBracketSections":988,"taxBrackets":989,"taxRates":990,"taxSlug":146,"taxType":84,"visas":996,"watchOut":997,"__hash__":1002},"taxes\u002Fcountry\u002Fitaly\u002Fcapital-gains-tax.md","Capital gains tax in Italy",[99,395,396,210,397],{"type":17,"value":938,"toc":942},[939],[20,940,941],{},"Italy’s capital gains rules are mostly about the asset class. Most securities sit at 26%, government bonds get 12.5%, property can be exempt after five years, and crypto is now a 33% story for 2026 in most cases.",{"title":33,"searchDepth":34,"depth":34,"links":943},[],{"region":110,"currency":111,"taxTreaties":703,"euBlacklist":113,"fatfStatus":114},[946,949,952],{"question":947,"answer":948},"Does Italy tax capital gains?","Yes. Italy generally taxes capital gains at 26%, with lower or separate rates for certain assets such as government bonds and different rules for real estate.",{"question":950,"answer":951},"Are crypto gains taxed in Italy?","Yes. From the 2026 tax period, crypto gains are generally taxed at 33% in Italy, with the euro stablecoin exception kept at 26%.",{"question":953,"answer":954},"Are property gains always taxed?","No. A sale is usually exempt after five years of ownership, and a principal residence sale can also be exempt in some cases even if owned for less than five years.",[956,957,958],"Italy taxes residents on worldwide capital gains and non-residents on Italian-source gains. For most financial assets, the default substitute tax is 26%, usually withheld by the broker or intermediary when possible.","Government bonds and certain equivalent public securities are taxed at 12.5%. Real estate gains are usually exempt after five years of ownership, and an earlier sale can still be exempt if the property was used as a principal residence for most of the ownership period.","Crypto gains were tightened from the 2026 tax period and are generally taxed at 33%, with the old EUR 2,000 threshold removed. Gains on euro-denominated e-money tokens remain on the 26% track.",{},"Italy capital gains tax guide for investors and crypto holders. See the 26% standard rate, 12.5% government bond rate, 33% crypto rate and property exemptions.","Italy capital gains tax: shares, property and crypto (2026)",[963,964,965,966,967],{"title":135,"slug":136,"icon":137},{"title":139,"slug":140,"icon":141},{"title":88,"slug":143,"icon":144},{"title":81,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},"\u002Fcountry\u002Fitaly\u002Fcapital-gains-tax",[],[],{"title":935,"description":941},"country\u002Fitaly\u002Fcapital-gains-tax",[974,976,980,984],{"label":84,"value":746,"note":975},"Standard rate",{"label":977,"value":978,"note":979},"Government bonds","12.5%","Preferential rate",{"label":981,"value":982,"note":983},"Crypto gains","33%","From 2026 in most cases",{"label":985,"value":986,"note":987},"Property gains","0% \u002F 26%","Depends on holding period",[],[],[991,992,993,995],{"label":84,"value":746,"badge":975},{"label":977,"value":978},{"label":994,"value":986},"Real estate gains",{"label":981,"value":982},[],[998,999,1000,1001],"The 26% rate covers many shares, funds and other securities, but not everything. Government bonds, real estate and crypto have separate rules.","Keep acquisition and disposal records. Foreign tax authorities, brokers and banks often want cost basis proof even where Italy does not tax a transaction the same way.","Corporate disposals can fall into the participation exemption regime, so company-level gains may be taxed very differently from personal gains.","The 2026 crypto change is real and material, so do not use old 26% assumptions for 2026 disposals.","aUVae7lyP9-XrMT9JxGfvMqaVUaelFgAEdmv-8NdA3Q",{"id":1004,"title":1005,"bestFor":1006,"body":1007,"country":38,"countryFacts":1014,"countrySlug":39,"description":1011,"excerpt":40,"extension":41,"faqs":1015,"flag":54,"heroImage":40,"howItWorks":1025,"lastUpdated":129,"meta":1029,"metaDescription":1030,"metaTitle":1031,"navigation":60,"otherTaxes":1032,"pageType":246,"path":1038,"relatedFormations":1039,"relatedGuides":1040,"seo":1041,"stem":1042,"summaryCards":1043,"taxBracketSections":1054,"taxBrackets":1055,"taxRates":1056,"taxSlug":153,"taxType":152,"visas":1064,"watchOut":1065,"__hash__":1069},"taxes\u002Fcountry\u002Fitaly\u002Fdividend-tax.md","Dividend tax in Italy",[99,315,100,210,397],{"type":17,"value":1008,"toc":1012},[1009],[20,1010,1011],{},"Italy’s dividend tax rules are mostly about the recipient type. Individuals usually face 26%, foreign dividends often follow the same flat tax track and corporate recipients can often reduce the effective burden through the participation exemption.",{"title":33,"searchDepth":34,"depth":34,"links":1013},[],{"region":110,"currency":111,"taxTreaties":703,"euBlacklist":113,"fatfStatus":114},[1016,1019,1022],{"question":1017,"answer":1018},"Does Italy tax dividends?","Yes. Resident individuals generally pay a final 26% tax on dividends, usually withheld at source.",{"question":1020,"answer":1021},"Are foreign dividends taxed in Italy?","Usually yes for Italian residents, often at 26%, with foreign tax credit mechanics depending on how the dividend was paid and what treaty relief is available.",{"question":1023,"answer":1024},"Do companies pay dividend tax in Italy?","Companies can often benefit from a 95% participation exemption on qualifying dividends, so the effective tax is usually much lower than the headline 26% individual rate.",[1026,1027,1028],"Italy generally taxes dividends received by resident individuals at a final 26% rate, usually withheld at source by the intermediary. That rate also applies to many foreign dividends when they are reported in Italy.","If foreign dividends are not paid through an Italian resident intermediary, they are usually declared in the tax return gross of foreign withholding tax, with a possible foreign tax credit where treaty and domestic rules allow it.","Resident companies often benefit from a 95% exemption on qualifying dividend income, subject to the shareholding conditions now in force. For some EU and EEA non-resident corporate recipients, a reduced 1.2% domestic withholding tax may apply if the conditions are met.",{},"Italy dividend tax guide for investors and companies. See the 26% individual rate, foreign dividend treatment, withholding tax rules and corporate exemption notes.","Italy dividend tax: withholding tax and foreign dividend rules (2026)",[1033,1034,1035,1036,1037],{"title":135,"slug":136,"icon":137},{"title":139,"slug":140,"icon":141},{"title":88,"slug":143,"icon":144},{"title":84,"slug":146,"icon":147},{"title":81,"slug":149,"icon":150},"\u002Fcountry\u002Fitaly\u002Fdividend-tax",[],[],{"title":1005,"description":1011},"country\u002Fitaly\u002Fdividend-tax",[1044,1045,1047,1050],{"label":152,"value":746,"note":747},{"label":518,"value":746,"note":1046},"Domestic individuals",{"label":1048,"value":746,"note":1049},"Foreign dividends","Usually flat-taxed",{"label":1051,"value":1052,"note":1053},"Corporate recipients","95% exempt","If conditions are met",[],[],[1057,1059,1060],{"label":518,"value":746,"badge":1058},"Individuals",{"label":1048,"value":746},{"label":1061,"value":1062,"badge":1063},"Corporate participation exemption","95%","If eligible",[],[1066,1067,1068],"Foreign withholding tax can still apply before dividends reach Italy. Treaty relief and broker paperwork are often the real bottlenecks.","The 26% rate is the default for individual investors, but corporate recipients and treaty cases can follow different rules.","2026 changes also matter indirectly because dividend and capital gains rules were updated alongside other Budget Law measures.","ngLozalVbe5luNSHbhMcxNHCyNCjmeT5Ms27cBfsX8c",{"id":1071,"title":1072,"bestFor":1073,"body":1074,"country":38,"countryFacts":1081,"countrySlug":39,"description":1078,"excerpt":40,"extension":41,"faqs":1082,"flag":54,"heroImage":40,"howItWorks":1091,"lastUpdated":129,"meta":1096,"metaDescription":1097,"metaTitle":1098,"navigation":60,"otherTaxes":1099,"pageType":246,"path":1105,"relatedFormations":1106,"relatedGuides":1107,"seo":1108,"stem":1109,"summaryCards":1110,"taxBracketSections":1123,"taxBrackets":1124,"taxRates":1125,"taxSlug":140,"taxType":139,"visas":1133,"watchOut":1134,"__hash__":1139},"taxes\u002Fcountry\u002Fitaly\u002Fwealth-tax.md","Wealth tax in Italy",[99,210,397,98,545],{"type":17,"value":1075,"toc":1079},[1076],[20,1077,1078],{},"Italy does not have a broad domestic net wealth tax, but that is only half the story. Residents still need to watch foreign asset reporting, IVIE, IVAFE and bank stamp duty, especially when assets are held outside Italy.",{"title":33,"searchDepth":34,"depth":34,"links":1080},[],{"region":110,"currency":111,"taxTreaties":703,"euBlacklist":113,"fatfStatus":114},[1083,1085,1088],{"question":709,"answer":1084},"Italy does not have a general net wealth tax, but residents can owe IVIE on foreign real estate and IVAFE on foreign financial assets.",{"question":1086,"answer":1087},"Are foreign assets taxed in Italy?","Yes, if you are an Italian tax resident. Foreign real estate and foreign financial investments can be in scope through IVIE and IVAFE.",{"question":1089,"answer":1090},"Is there an annual filing?","Yes. Foreign asset reporting is part of the Italian tax return, and the relevant wealth taxes are settled through that filing.",[1092,1093,1094],"Italy does not levy a general annual net wealth tax on an individual’s worldwide balance sheet. Instead, residents report foreign real estate and foreign financial investments and pay IVIE and IVAFE where applicable.","IVIE is 1.06% on foreign real estate for Italian tax residents, with a EUR 200 minimum. IVAFE is 0.2% on most foreign financial assets and 0.4% for assets in privileged-tax jurisdictions, subject to the current exclusions.",{"Italy also has practical asset taxes and charges":1095},"bank statements can attract a fixed stamp duty, and Italian-held financial products are usually subject to a 0.2% stamp tax withheld by the bank.",{},"Italy wealth tax guide for investors and expats. See the lack of a general net wealth tax, IVIE on foreign property, IVAFE on foreign assets and reporting rules.","Italy wealth tax: IVIE, IVAFE and foreign asset rules (2026)",[1100,1101,1102,1103,1104],{"title":135,"slug":136,"icon":137},{"title":88,"slug":143,"icon":144},{"title":84,"slug":146,"icon":147},{"title":81,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},"\u002Fcountry\u002Fitaly\u002Fwealth-tax",[],[],{"title":1072,"description":1078},"country\u002Fitaly\u002Fwealth-tax",[1111,1112,1116,1120],{"label":139,"value":174,"note":738},{"label":1113,"value":1114,"note":1115},"Foreign real estate tax","1.06%","IVIE",{"label":1117,"value":1118,"note":1119},"Foreign assets tax","0.2%","IVAFE",{"label":1121,"value":265,"note":1122},"Annual filing","Foreign assets reporting",[],[],[1126,1128,1129,1130],{"label":599,"value":174,"badge":1127},"None",{"label":1115,"value":1114},{"label":1119,"value":1118},{"label":1131,"value":1132},"IVAFE on privileged regimes","0.4%",[],[1135,1136,1137,1138],"No general wealth tax does not mean no reporting. Italian residents still need to disclose foreign assets and pay IVIE or IVAFE where the rules apply.","The lump sum regime for new residents can replace IVIE and IVAFE on foreign assets if the taxpayer validly opts in.","Bank-account stamp duty is separate from wealth tax and can still apply even if the average balance is modest.","If you are tax resident elsewhere, your home country may still tax the same assets even when Italy does not.","kY6vdq-IGkc78ITaYy_NmCgX5vGBzj5tf8X2QbbBfvE",{"id":1141,"title":1142,"bestFor":1143,"body":1145,"country":38,"countryFacts":1152,"countrySlug":39,"description":1149,"excerpt":40,"extension":41,"faqs":1153,"flag":54,"heroImage":40,"howItWorks":1163,"lastUpdated":129,"meta":1167,"metaDescription":1168,"metaTitle":1169,"navigation":60,"otherTaxes":1170,"pageType":246,"path":1176,"relatedFormations":1177,"relatedGuides":1178,"seo":1179,"stem":1180,"summaryCards":1181,"taxBracketSections":1196,"taxBrackets":1197,"taxRates":1198,"taxSlug":143,"taxType":88,"visas":1210,"watchOut":1211,"__hash__":1216},"taxes\u002Fcountry\u002Fitaly\u002Finheritance-tax.md","Inheritance tax in Italy",[614,98,99,397,1144],"Estate planners",{"type":17,"value":1146,"toc":1150},[1147],[20,1148,1149],{},"Italy taxes both inheritances and gifts, so succession planning is not just about a death event. The practical questions are the beneficiary category, the exemption amount, whether real estate is involved and how the 2025 self-assessment rules affect timing.",{"title":33,"searchDepth":34,"depth":34,"links":1151},[],{"region":110,"currency":111,"taxTreaties":703,"euBlacklist":113,"fatfStatus":114},[1154,1157,1160],{"question":1155,"answer":1156},"Does Italy have inheritance tax?","Yes. Italy taxes inheritances and gifts at 4%, 6% or 8% depending on the relationship between the parties.",{"question":1158,"answer":1159},"What is the spouse and child exemption?","Transfers to a spouse or direct descendants are taxed at 4% only above EUR 1 million per beneficiary.",{"question":1161,"answer":1162},"Are gifts taxed too?","Yes. Italy’s gift tax rules broadly follow the same rate and exemption structure as inheritance tax.",[1164,1165,1166],"Italy does have an inheritance and gift tax. The rate depends on the relationship between the deceased or donor and the beneficiary, and the same framework generally applies to gifts as well as estates.","Transfers to a spouse or direct descendants are taxed at 4% only above EUR 1 million per beneficiary. Brothers and sisters are taxed at 6% above EUR 100,000 per beneficiary. Other relatives up to the fourth degree are taxed at 6% on the full transfer, and all other beneficiaries are taxed at 8%.","From 1 January 2025, the tax became self-assessed within 90 days from the filing of the inheritance return, and the rules were expanded to catch transfers through trusts and similar constraints.",{},"Italy inheritance tax guide for families and expats. See the 4%, 6% and 8% rates, spouse and child exemptions, gift rules and 2025 self-assessment changes.","Italy inheritance tax: rates, exemptions and gift rules (2026)",[1171,1172,1173,1174,1175],{"title":135,"slug":136,"icon":137},{"title":139,"slug":140,"icon":141},{"title":84,"slug":146,"icon":147},{"title":81,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},"\u002Fcountry\u002Fitaly\u002Finheritance-tax",[],[],{"title":1142,"description":1149},"country\u002Fitaly\u002Finheritance-tax",[1182,1184,1188,1192],{"label":88,"value":758,"note":1183},"Depends on heir category",{"label":1185,"value":1186,"note":1187},"Spouse \u002F children","4%","Over EUR 1 million each",{"label":1189,"value":1190,"note":1191},"Siblings","6%","Over EUR 100,000 each",{"label":1193,"value":1194,"note":1195},"Other heirs","6% \u002F 8%","Narrower or no exemption",[],[],[1199,1202,1205,1207],{"label":1200,"value":1186,"badge":1201},"Spouse and direct descendants","EUR 1m allowance",{"label":1203,"value":1190,"badge":1204},"Brothers and sisters","EUR 100k allowance",{"label":1206,"value":1190},"Other relatives up to 4th degree",{"label":1208,"value":1209},"Other beneficiaries","8%",[],[1212,1213,1214,1215],"Inheritance tax is only part of succession planning. Wills, probate, bank releases, share transfers and the location of assets still matter.","Real estate inherited in Italy can also trigger mortgage and cadastral taxes, so the estate bill is often more than just the inheritance tax rate.","Foreign heirs may owe tax or reporting in their own country even when Italy is the source country.","Trusts and other constrained transfers are now inside the inheritance\u002Fgift tax rules under the 2025 update.","7HKKT4ss_KyPzcamEdmNfBi_zoU6IZIx5fctgAK4LLU",1788594185515]