The Italian Legge di Bilancio 2026 changes the tax framework for property owner associations. The Milan-based administration company CB Amministrazioni has summarized the innovations for the industry – a sign that the administration sector expects significant impacts. Concrete figures on tax rates or tax allowances are not yet available. For German-speaking investors with property ownership in Italy or cross-border engagements, this development is relevant; details must be reviewed after the law comes into force.