The 2025 Budget Law introduces several tax and financial changes. Key updates include:
- Personal Income Tax (IRPEF) changes: reduction from four to three tax brackets.
- Tax deductions for renovations: new rates for home improvements and energy efficiency.
- Fringe benefits: increased exemption threshold for employees.
- Revaluation of shares and land: 18% substitute tax on increased fiscal value.
- Rules for cross-border workers: up to 25% remote work for Swiss cross-border workers.
- Cripto-asset: 33% substitute tax starting in 2026.
- Temporary corporate tax reduction (IRES): from 24% to 20% for reinvested profits
- Other measures: main residence tax benefits, exemption for Olympic prizes, mandatory certified email (PEC) for company administrators.
Please see also the link to the attached document
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