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THE ENGLISH LANGUAGE TRANSLATION DOES NOT HAVE LEGAL VALUE IN ITSELF, AND THUS DOES NOT SUPERSEDE THE ITALIAN VERSION OF THE CALL ANNOUNCEMENT (BAND). The integral version is available at the following
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Circolare art 45 is a document issued by the Italian tax authorities that provides guidelines on the reporting of income and assets held abroad.
Italian residents who hold assets or income abroad are required to file circolare art 45.
Circolare art 45 must be filled out electronically and submitted through the official website of the Italian tax authorities.
The purpose of circolare art 45 is to prevent tax evasion and ensure that Italian residents accurately report their foreign income and assets.
Information such as the type of asset held abroad, its value, and any income generated from it must be reported on circolare art 45.
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