In the context of M&A transactions, earn-out clauses are a well-established tool for aligning the economic expectations of seller and buyer. But how are the sums received in this capacity treated for tax purposes?

In the contribution published in the latest issue of Corriere Tributario magazine and authored by Alban Zaimaj and Damiano Di Vittorio, the tax regime applicable to sums received under such clauses is analyzed, with a focus on taxation profiles in the hands of non-entrepreneur individuals.