Budget 2023 - Tax measures

On 12 October 2022, the 2023 budget draft law was presented to Parliament. As expected during this period of crisis and uncertainty, only some targeted tax measures will be introduced as from 2023. In addition, some existing measures will be amended in order to clarify or amend their scope of application.
This ATOZ Alert provides an overview of the main tax changes to be introduced. However, the proposed measures may still evolve throughout the legislative process.


  • Reverse hybrid rule: scope of application clarified
  • New deadline for filling tax returns: 31 December
  • Profit sharing bonus (prime participative): specific measure introduced for tax consolidation
  • Impatriate regime improved
  • Real estate taxation measures
  • Tax credits for individuals
  • VAT