Italy: benefiting from hyper-amortization legislation

Italy's 2026 Budget Law reintroduces “Iperammortamento”, boosting the tax-depreciable cost of Industry 4.0/5.0 assets by up to 180%. It covers tangible (machinery, robotics) and intangible (software, platforms) assets, for investments made between 2026 and September 2028. The amount of the tax incentive depends on the total amount of investment made during the relevant tax period. 

Eligible capital goods

This reform is part of a comprehensive industrial policy strategy aimed at modernizing Italy’s manufacturing sector, particularly with regard to digitalization, technological innovation, and the transition to connected, smart production systems in line with modern industry. Companies are eligible for this benefit, regardless of their legal form, industry, size, or the rules governing the calculation of their income, provided they make investments in certain goods intended for production facilities in Italy.

How Swiss companies can benefit

Crucially, the initial EU origin restriction was removed, meaning Italian companies can apply the benefit when buying from Switzerland — except for solar/PV modules, where the restriction remains. This is a significant market opportunity for Swiss machinery, automation, robotics, and software companies targeting Italian industrial clients. The removal of the EU origin restriction — via DL 38/2026 — levels the playing field for Swiss exporters. Italian buyers now have a strong fiscal incentive to invest in qualifying technology, regardless of whether it comes from the EU or Switzerland. 

How S-GE supports

If you'd like support in identifying Italian business opportunities or navigating this incentive framework for your Swiss company, S-GE's team and Swiss Business Hub Italy can assist.

For more detailed information, read the guide in the download section below.