The Ministerial Circular No. 20/E of November 4, 2024, clarifies new provisions regarding tax residency for individuals, companies, and entities. The updated operational guidelines, available in the attached document, reflect the amendments introduced by Legislative Decree No. 209 of December 27, 2023.
These legislative changes aim to provide greater legal certainty, reducing ambiguities and disputes, and offer more precise criteria for determining tax residency.
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