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An overview by Alma LED, Taxand Italy
The Italian government has recently published the long-awaited Ministerial Decree of 9 July 2025, providing detailed rules for the Optional TCF regime under Article 7-bis of Legislative Decree 128/2015.
Intended for taxpayers not eligible for the standard Cooperative Compliance Regime, the Optional TCF offers a framework for adopting a certified tax risk management system, granting access to specific compliance-related benefits. This marks a significant step for mid-sized companies aiming to enhance tax governance and build a stronger compliance culture.
Erminia Procopio from our Italian member firm Alma LED, has published an article commenting on the decree and its potential impact for mid-sized companies committed to strengthening tax governance and compliance culture. You can read the full article here.
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