The VOLUNTARY DISCLOSURE (L. 186/2014)
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1 The VOLUNTARY DISCLOSURE for Italian Taxpayers (L. 186/2014)
2 SUMMARY A) FRAMEWORK B) «VD» FOR ITALIAN TAXPAYERS C) THE ITER OF «VD» AND THE (CENTRAL) ROLE OF PROFESSIONALS D) CASE OF A TAXPAYER WITH UNDECLARED ASSETS AND INCOMES D) SOME EXAMPLES 2
3 A) FRAMEWORK 3
4 A) FRAMEWORK 1. There s already a strong co-operations between Countries in the exchange of informations and a new approach of Banks and Foreign Exchange Dealer; the introduction of the automatic exchange is going to be operational from 2017/18(CRS). 2. Introduction in Italy of self-laundering from ; 3. New Italian discipline of fiscal monitoring (ex. European Law 97/2013, which modifies Law Decree. n. 167/1990) and Circular38/Eofthe23 ofdecember2013(rw). 4. Introduction of «Voluntary Disclosure» in Italy: Law 186/2014(from ). 4
5 B) «VD» FOR ITALIAN TAXPAYERS 5
6 B) «VD» FOR ITALIAN TAXPAYERS L. 186/2014 Extension of subjective conditions and inclusion of the possibility of Domestic Disclosure ; Modifications of the objective conditions. Extension of criminal breaches coverage for cooperative taxpayers with review of criminal and fiscal sanctions framework. Central Role of the Professional, who represent taxpayers before the administrations. Coverage is extended to every violations committed until 30 September2014(thereforeuptoDecember31 st 2013). Finaldate forvd startingissetonthe30 September2015 VD is accomplished only with the payment of all taxes, sanctions and interests to the tax office through a single payment (or in three monthly installments). 6
7 WHO? WHAT? HOW? VOLUNTARY DISCLOSURE International Disclosure/ National Disclosure National: everyone; International: individuals and entities of art.4 comma 1 D.L. N. 167/90 Fiscal years still under assessment, up to 2013 (included) can be regularised. Assets and income. Through the taxpayer's tax professional representative, who will reach a settlement with the Italian tax office. WHEN? Until 30 th September 2015 NB: it can only be done once! BENEFITS Regularization of investments and financial activities, with reduced administrative tax sanctions and, depending on each case, with the exclusion of the main criminal sanctions. Taxes are to be fully paid. 7
8 BANK ACCOUNTS, SECURITIES, FINANCIAL INSTRUMENTS (EQUITY, DEBT AND QUASI-EQUITY) CONTRACTS, INSURANCE POLICY, TRUST, FONDATIONS, ETC. REAL ESTATE, REGISTERED MOVABLE PROPERTY, METALS, JEWELS, ART, ETC. ASSETS THAT CAN BE REGULARISED - Savings and checking accounts - Shares - Bonds& similar securities - Financial instruments (including non-participatory) and other financial assets - Securities not representing goods, publicly traded certificates - Foreign currencies in savings and checking accounts - Italian ASSETS government THAT CAN securities BE REGULARISED and other public securities - Financial agreements - Capital-redemption and life insurance policies - Derivatives contracts and other financial transactions abroad - Acts of disposal to Trusts, Foundations, etc. - Real estate - Jewels, art, boats and cars - Metals(raw or in coins) held abroad - Retirement funds - Other assets. 8
9 THE RELEVANT TAX PERIODS ORDINARY TAX ASSESSMENT PERIOD (not criminal offences and no tax havens involved) DOUBLED TAX ASSESSMENT PERIOD UNFAITHFUL TAX RETURN from 2010 to 2013 included OMITTED TAXRETURN from2009to2013included UNFAITHFUL TAX RETURN from 2006 to 2013 included OMITTEDTAXRETURN from2004to2013included ATTENTION: Different prescription period for Income, VAT, RW and other taxes NB: a detailed analysis of the movements is performed for a full reconstruction, it is importantforthevdtobeshowninthelegalandtaxprofiles. It s considered a flat procedure to calculate financial return for those checking account, 9 whose average amount doesn t exceed 2M.
10 WHITE LIST - D.M. 4 settembre 1996 Austria France Malta Romania Belgium Germany Netherlands Slovenia Bulgaria Greece Poland Spain Cyprus Ireland Portugal Sweden Denmark Latvia United Kingdom Hungary Estonia Lithuania Czech Republic Iceland (EEA) Finland Luxembourg Republic of Slovakia Norway (EEA) Benefit in relation to BLACK List Country, who sing an exchange information agreement with Italy, within 60 days from the law entry into force. On the 15 of January 2015 Switzerland and Italy formally announced the signature of the protocol for exchange of information. Formal signature is due on February 15 th. Monaco and Lichtenstein are due to follow soon, within the Law terms. 10
11 VIOLATION TAXES Non reporting Unfaithful Omitted Unfaithful Omitted PENALTIES SET FROM ORDINARY LAWS RW Tax Havens 6% Rest of world 3% pers./corp. income tax VAT Tax Havens 200% Rest of world 133% Italy 100% Tax Havens 240% Rest of world 166% Italy 120% 100% 120% VD SALE 1/4 1/2 1/4 1/4 1/4 1/4 1/4 1/4 1/4 1/4 ADESION SANCTIONS 1,50% (1%-0,50%) 0,50% (0,75% nwl) From 25% to 50% From 16,625% to 33,25% From 12,5% to 25% From 30% to 60% From 20% to 40% From 15% to 30% From 12,5% to 25% From 15% to 30% Unfaithful Omitted Tax on Inheritance % n.d. n.d. From 16,66 to 33% From 33,33% to 66,66% NB: NB: the IVIE, IVAFE, IRAP and others should be considered, if any. 11
12 C) THE ITER OF «VD» AND THE (CENTRAL) ROLE OF PROFESSIONAL 12
13 C) THE CENTRAL ROLE OF THE ITALIAN PROFESSIONAL IN THE VD PROCESS FIRST MEETING WITH CLIENT P KYC Y SIGN OF MANDATE + POWER OF ATTORNEY + TRUTHFULNESS DECLARATION OF INFORMATIONS AML +INFO WHEN? WHAT? HOW? WHERE? CLIENT PAY F24 VD DEFINITION WITH UCIFI + ADE RECONSTRUCTIONS ANALYSIS OF FINANCIAL REPORT Y UCIFI IMPLEMENTATION OF A NEW TAX COMPLIANT PLAN!!! FOLLOW UP 13
14 STEP 1 (informal, for information only) STEP 2 NAME DISCLOSURE / also on the basis of an accurate reporting APPLICATION FOR VD The facts of the violation are described, together with the amounts involved, in a timely, complete and accurate manner, without disclosing the client's personal details. This step is handled directly with the UCIFI, which is in charge of coordinating the procedure within Italy. The taxpayer is admitted to the procedure when the UCIFI issue the receipt confirming that the application has been filed. The UCIFI will get in touch with the local Tax Office which is competent to issue the notice of assessment by determining taxes, interest and sanctions to be paid. TheClientisgoingtopay. Waiting for furtherinfo about creation ofspecificit procedures (seethe schedule draft in slide n ) RESPONSABILITY FORFALSE DOCUMENTS EXHIBITION Taxpayer is responsible and imprisonment from 1,5 to 6 years is provided by law! Taxpayer must release a self-declaration to professional, which guarantee about the truthfulness and completeness of the documents. AFTER«VD» It s necessary to improve a new tax compliant plan. 14
15 Entrate.gov.it publish on 4/12/
16 Entrate.gov.it publish on 4/12/
17 D) THE CASE OF TAXPAYERS WITH UNDECLARED ASSETS AND INCOMES 17
18 THE CASE OF TAXPAYERS WITH UNDECLARED ASSETS AND INCOMES - PROBLEMS The violations incurred by holders of undeclared funds abroad, within the meaning of Article 4(1) of Law Decree N.167/90, with rare exceptions, are generally as follows: Evasion of Italian tax on income which created the financial activities, and related income; Violation of the fiscal monitoring reporting, required by the Law Decree N.167/1990 as amended; Criminal offences, according to the Legislative Decree N.74/
19 CASE OF TAXPAYERS WITH UNDECLARED ASSETS AND INCOMES - PROBLEMS Self-denunciation through voluntary disclosure has the following effects: Full collection of all unpaid tax. A detailed reconstruction is performed with a full analysis of the specific case. Administrative tax sanctions apply, according to Legislative Decree N.471/1997; Administrative tax sanctions apply, for violation of the RW Section reporting, according to Legislative Decree N.472/97, with a further reduction of 50%. Interests according to the Law With the following benefits: Regularisation of the assets disclosed; Significant reductions of sanctions related to taxes otherwise applicable; Exclusion from penal sanctions for violation from art. 2, 3, 4, 5, 10-bis e 10-ter D.Lgs. N.74/2000; Exclusion from Laundering, ex art. 648-bis C.p. Exclusion from Self-Laundering, ex art. 648-ter, introduced by Law n. 186/
20 Some examples Any discount related to the Agreement Signed on 15 of January??? A) In 2010 undeclared foreign income for 1M, (CH), with an annual economic rent 3% Retake income 2010, income of undeclared period and sanctions ca 59% over K B) In 2004 (disloyal) income evaded for 1M, in CH, with an annual economic rent 3% Income of undeclared period and sanctions ca 11% over K C) Sons inherit case A) 1 Jan 2013 no exemption Income of undeclared period and sanctions ca 45% over K D) Sons inherit case B) 1 Jan 2013 no exemption Income of undeclared period and sanctions ca 7% over K E) Articulate structure with Trust, Insurance Policy and SPV Need to analyze each case separately ca?% over K 20
21 THANK YOU 21
22 Dedicated VD Belluzzo&Partners At our firm, we have a dedicated Voluntary Disclosure team specialising in cross-border issues, whichcanrelyonexperiencegatheredinthefieldinitalyandtheunitedkingdom. We are recognised in the international directories as one of the most experienced Italian firms in tax consulting, estate planning, trusts and inheritance/financial issues. We call upon colleagues with specific expertise in civil and criminal law when necessary, so that we can add the top Italian professionals to the team handling your case. We can advise trustees, trust companies, banks and/or beneficial owners, with special attention to their culture and language, with a specific approach and the capacity to manage the entire "Voluntary Disclosure" process, from initial contact with the UCIFI, to the tax negotiations and management of their effects. We also pay especially close attention to the need to reorganise the client's assets and their legal architecture properly, in compliance with the Italian and international laws and regulations. It is also possible to define structures that become fully Italian from the tax standpoint without losing their international legal dimension, to ensure optimal convenience for the various international players and their clients. 22
23 Disclaimer & Copyright This document has been prepared independently by Belluzzo&Partners and is for purposes of information only. We revise this document in light of the constant changes in laws, rules and regulations, but we cannot guarantee that the contents are up to date, although they may generally be considered reliable and written in good faith. Belluzzo&Partners makes no representations or warranties concerning the completeness and accuracy of the information, which is to be considered general commentary supporting the author's explanations. We advise you to get specific professional advice before making any decisions. This document resulted from the study and research carried out by Belluzzo&Partners and by its partners and shall not be reproduced, distributed or published, in whole or in part, for any purpose, without the express authorization of Belluzzo&Partners. For further information, please contact Belluzzo&Partners at any of our offices or by writing to: These slides have been delivered on 10 February
24 Stradone San Fermo, Verona T F Via Cordusio, Milan T F studio@belluzzo.net 38, Craven Street WC2N 5NG London T F london@belluzzo.net luigi.belluzzo@belluzzo.net Belluzzo&Partners acts in Italy in the form of an Associazione Professionale tra Commercialisti e Avvocati and in England as Belluzzo&Partners LLP. Further information is available at any of the firm's offices or on its website. February 2015
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