We publish an update note analysing the main tax measures contained in the Budget Law 2025 (Law no. 207 of 30 December 2024) and the recent changes contained in the final text of the so-called 'DL Proroghe' (Decree-Law no. 202 of 27 December 2024).

The paper focuses on tax measures, combining their description with some critical or proactive points for reflection, and is divided into the following chapters

1. Interventions on personal income
2. Corporate taxation
3. Tax concessions
4. Other measures