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11 October 2013
On July 10 2013 the Italian Revenue Agency approved new and revised forms to be used to claim for reimbursement of or exemption from Italian withholding taxes applicable to certain income of non-Italian residents. The agency also approved a standard certificate of tax residence to be filed by Italian residents with foreign tax authorities in order to obtain reimbursement of or exemption from foreign taxes.
The initiative, which is part of a wider simplification process, aims to update the international forms that are presently in force, in order to make the foreign tax reimbursement and exemption procedures easier.
The updated forms are as follows:
Tax refunds must be claimed within 48 months of the date on which the Italian withholding tax was retained. After this period, the right to the refund will be lost.
The tax authorities have also approved a standard certificate of Italian tax residence to be submitted to the tax authority of the country in which the Italian taxpayer realised income in a specific tax year. The certificate will be used to apply the provisions of the relevant double taxation treaty. The form can be obtained from any local tax office.
Italian, French and English versions of the updated forms are available on the website of the Italian Revenue Agency (www.agenziaentrate.gov.it).
For further information on this topic please contact Marco Abramo Lanza, Simona Zangrandi or Franco Pozzi at Studio Legale Tributario Biscozzi Nobili by telephone (+39 02 763 6931), fax (+39 02 780 146) or email (email@example.com, firstname.lastname@example.org or email@example.com).
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