COVID-19: Extraordinary measures for tax, accounting and corporate purposes

Published

Apr 14 2020

Written By

Partner
Italy

I am an international tax lawyer, focusing on tax disputes, with almost 30 years of experience working for multinational groups.

Gaetano Salvioli

Partner
Italy

Based in Milan and a partner in our International Tax Group, I am currently leading the Italian tax practice and working alongside our talented tax consultants and lawyers to deliver tailored solutions to clients.

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Italy

The health emergency declared in Italy following the spread of coronavirus (COVID-19), and the economic crisis connected with the strict measures enacted and the travel obstructions, has also had important repercussions on tax.

The Government enacted extraordinary rules regarding, among others, deadlines for the fulfilment of formalities, including payment of taxes and procedural aspects.

The document summarises such measures that have been included in the Law Decrees no. 18 issued on 17 March 2020 ("Save Italy – Decree") and no. 23 issued on 8 April 2020, ("Liquidity Decree").