Individual savings plans tax treatment in Italy

Enzo Mignarri
Additional contact information
Enzo Mignarri: Università di Siena

BANCARIA, 2018, vol. 4, 49-56

Abstract: The regulation concerning the Individual savings plans (Pir), introduced in Italy with the 2017 Budget Act, has recently been the object of significant changes by the Ministry of Economy and the Revenue Agency, considering the facilitated tax regime granted to the plans. The purpose is to outline a clear and precise framework of rules addressed in particular to financial intermediaries called to manage Pir operatively. Important clarifications also concerned the application of inheritance and gift tax to Pir

JEL-codes: E20 G23 H20 (search for similar items in EconPapers)
Date: 2018
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.bancaria.it/en/individual-savings-plans-tax-treatment-in-italy (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ban:bancar:v:4:y:2018:m:april:p:49-56

Access Statistics for this article

BANCARIA is currently edited by Bancaria Editrice - the publisher of the Italian Banking Association

More articles in BANCARIA from Bancaria Editrice
Bibliographic data for series maintained by Francesco Emiliano Tani ().