Italy has published Decree-Law No. 153 of 26 August 2026 in the Official Gazette, introducing urgent tax and economic measures in response to international energy market pressures. Among other things, the Decree-Law introduces a new advance tax payment obligation on approved dividend distributions by major companies in the energy sector.
The obligation applies to Italian-resident parent companies subject to consolidated reporting with total net group revenues exceeding EUR 20 billion that o…