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Individual savings plans tax treatment in Italy

Author

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  • Enzo Mignarri

    (Università di Siena)

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

Suggested Citation

  • Enzo Mignarri, 2018. "Individual savings plans tax treatment in Italy," BANCARIA, Bancaria Editrice, vol. 4, pages 49-56, April.
    • Handle: RePEc:ban:bancar:v:4:y:2018:m:april:p:49-56
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    File URL: http://www.bancaria.it/en/individual-savings-plans-tax-treatment-in-italy
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    More about this item

    JEL classification:

    • G23 - Financial Economics - - Financial Institutions and Services - - - Non-bank Financial Institutions; Financial Instruments; Institutional Investors
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • E20 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - General (includes Measurement and Data)

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