Global Daily Tax News, Italy Lines Up Future Tax Law Reforms, (Aug 29, 2025)

Italy's Government has gazetted legislation that includes guiding principles for future reforms to Italy's tax laws and processes.

The new bill supplements law August 9, 2023, no. 111, which had called on the Government to present tax reform legislation within 24 months of its entry into force. The new law amends the 2023 law, including by extending this period to 36 months from the entry into force of the law, and adds new tax law reform projects.

Among other things, the new law includes guiding principles for an overhaul to regulations and tax rules for the gambling sector, including the tax rates that apply to gambling services.

Further, the new law sets out proposals to overhaul the tax law governing tax-related litigation, in particular to streamline proceedings.

Finally, the legislation provides that the Government should, by December 31, 2026, present legislation consolidating existing laws and amendments into a single text, adding that provisions that are incompatible or obsolete should be repealed.