General rules - A.Y. 2025-2026

Explanation of movable asset components with value at 31 December 2023:
 

• Bank accounts balance
• Bank deposits, postal deposits and deposit accounts
• Sovereign bonds, corporate bonds, certificates of deposit and credit certificates, cash bonds and similar bonds
• Mixed insurance life policies, endowment contracts and single-premium policies
• Shares in companies listed on regulated markets
• Shares in unlisted companies and in other private companies proportionately to their stake in the shareholders' equity, determined based on the approved financial statements. In case of entrepreneurial activities for which the financial statements are not mandatory,please refer to the method of calculation indicated in the required financial statement form.
• Sole proprietorships proportionately to their equity determined based on approved financial statements. In case of entrepreneurial activities for which the financial statements are not mandatory, please refer to the method of calculation indicated in the required financial statement form.
• Assets, either cash or other goods not related to the company, managed by a qualified entity
• Shares or stakes in Italian or foreign collective investment schemes
• Custody, administration, deposit and management agreements
• Other financial instruments

Source: article 5 — paragraph 4 of DPCM n.159/2013 and subsequent amendments.