The Italian Revenue Agency has announced the release of the Ministerial Decree regulating the 4% corporate profit tax rate reduction (i.e., a 20% rate) introduced as part of the 2025 Budget Law for businesses that reinvest at least 80% of their profits, with at least 30% allocated to investments in advanced technologies and sustainable development. As clarified by the Revenue Agency, this is a transitional reduction that only applies for the 2025 tax period, pending final implementation for …