In publication 4/2026 of the journal ‘Fiscalità & Commercio Internazionale’, Francesco Scarfone, Giancarlo Piozzo di Rosignano and Riccardo Aroma outlined the main administrative burdens and compliance obligations imposed on entities located in Italy that are part of groups subject to the so-called Global Minimum Tax (GMT).
For entities whose financial year coincides with the calendar year, the key deadline of 30 June 2026 is fast approaching.
In particular, after providing a brief overview of the ministerial forms relating to the GMT approved in Italy, the obligations imposed on each entity belonging to groups subject to the GMT were examined; these may vary depending on the role assumed by such entities within the group’s ownership structure.