The taxation of dividends in Italy has undergone various changes, in particular with regard to the equalization of the tax treatment, for non-entrepreneurial natural persons, of the proceeds deriving from qualifying holdings with those of non-qualified shareholdings and the definition of a specific transitional regime that affects the profits produced up to the end of 2017. Of particular importance is the 2022 tax period, the last year in which it is possible to benefit from this scheme. A brief overview of the discipline in force today is appropriate to give an account of all the important innovations introduced in recent times.
