On 6 February 2026, the Italian Revenue Agency (AdE) published the instruction and the form concerning the annual tax return for the Global Minimum Tax as per Article 53 of Legislative Decree No. 209 of 27 December 2023.
With the approval of the “GloBe Tax Declaration” model, the set of declarations and communications related to the implementation of the “Global Minimum Tax” in Italy is now complete.
Let us take stock of the situation once again.
