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Relaunch Decree – changes to incentives to investments in innovative start-ups and SMEs

Law Decree No. 34 of May 19, 2020, converted into Law No. 77 of July 17, 2020 (“Relaunch Decree”) introduces new incentives for taxpayers subject to personal income tax (IRPEF) making direct or indirect investments in innovative start-ups and SMEs. 

Source: Tax & Legal Commission. Ask the expert  [link]