Italy and cryptocurrencies: new regulations changing the fiscal game

On Dec. 28, 2024, the Senate passed the Budget Law for 2025, which was published in the Official Gazette on Dec. 31, 2024 and took effect on Jan. 1, 2025. The Law introduces substantial changes to the taxation of cryptocurrencies and “crypto-assets” in general. These changes are contained in Article 1, paragraphs 23-29 of the Law.

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