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I-39100 Bozen (BZ)
Tel.: +39 0471 288 333
Internet: www.pdc-alliance.com
Vieider Zanellato Lanznaster Pichler Gasteiger — Tax and Legal Firm
E-Mail: info-taxlegal@pdc-alliance.com
PEC-Mail: pdc-taxlegal@legalmail.it
VAT number and tax number: IT03322380217
SUPERVISORY AUTHORITY:
Order of Chartered Accountants and Accounting Experts of Bolzano
Bar Association of Bolzano
Dott. Lodovico Comploj, Dott. Emilio Lorenzon, Dott. Martin Lechner
E-Mail: info-taxaudit@pdc-alliance.com
PEC-Mail: pdc-taxlegal@legalmail.it
VAT number and tax number: IT03322180211
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© Vieider Zanellato Lanznaster Pichler Gasteiger Tax and Legal Firm
© Dott. Lodovico Comploj, Dott. Emilio Lorenzon, Dott. Martin Lechner
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Our newsletters – Useful Updates on Tax and Legal Matters
Corrective decree to the tax reform of 7 August 2026 – other changes
Legislative Decree No. 148 of 7 August 2026 introduces numerous further corrections to the tax reform – from income from employment to business and financial income, from VAT to tax assessment and the two-year advance agreement.
Corrective decree of 7 August 2026 and its effects on the mixed use of company cars
The corrective decree of 7 August 2026 (Legislative Decree No. 148/2026) standardises the calculation of the benefit in kind for the mixed use of company cars with retroactive effect from 1 January 2026 and at the same time introduces two new surcharges on the benefit-in-kind value.