Foreign tax relief
In case of double taxation of the same income (between Italy and a foreign country), the individual can claim foreign tax relief for the taxes paid abroad. The relief can be claimed only when the foreign taxes are paid in a ‘final way’, by filing the Italian tax return. The foreign tax relief is calculated using a specific formula.
Below is the list of countries with which Italy currently has DTTs:
|Croatia||Malta||Trinidad and Tobago|
|Egypt||Mozambique||United Arab Emirates|
|Estonia||New Zealand||Union of Socialist Republics (1)|
|Ghana||Poland||Yugoslavia Ex (2)|
- This treaty is still applied to Kyrgyzstan, Tajikistan, and Turkmenistan.
- This treaty is still applied to Bosnia and Herzegovina, Serbia, and Montenegro.