Italy: Dividend withholding tax refund claims for nonresident investment funds
Favorable court decisions for nonresident investment funds seeking refunds
Courts in Italy have been consistently holding in favor of nonresident investment funds seeking refunds of withholding tax on dividends. In some cases, the Italian revenue agency has also been ordered to reimburse litigants for their costs.
Read a June 2025 report prepared by the KPMG member firm in Italy