On 30 March 2026, Law No. 40 of 17 March 2026 was published in the Italian Official Gazette, introducing significant amendments to the Italian Cultural Heritage and Landscape Code (Legislative Decree No. 42 of 22 January 2004, the “Code”). The reform follows the path already adopted in 2017, aimed at simplifying the procedures governing the protection and circulation of cultural property. The law will enter into force on 14 April 2026.
The legislative intervention affects key provisions of the cultural heritage framework, with immediate effect for collectors, art market operators and cultural institutions, and is of particular relevance to the international art market.
1. Key developments
The main changes introduced by Law No. 40/2026 are as follows:
a. Increase in the value threshold for permanent export
The value threshold for the permanent export of works created by artists who are no longer living and whose execution dates back more than 70 years has been increased to 50,000 euro. An exception remains for books and library materials, for which the threshold continues to apply at 13,500 euro.
b. Withdrawal of the application for an export certificate
Applicants are now expressly allowed to withdraw the application for the export certificate valid in case of intra UE export (attestato di libera circolazione) prior to notification of the relevant decision, whether granting or denying the certificate (Article 68).
c. Extension of the validity of self-declarations
The validity of self-declarations – for example, those used for the export of sub-threshold items – has been extended from six months to five years, aligning it with the duration of the export certificate (Article 65).
d. Notified cultural property
For assets declared of cultural interest, the reform amends Articles 21 and 59 by removing the requirement to obtain prior authorization for any change in the location or registered address of the holder. The obligation to notify such movement remains in place, while the Ministry of Culture retains the power to impose precautionary measures within 30 days of the notification. This amendment marks a shift from a prior authorization regime to a system of ex post supervision.
e. Works by foreign artists
With regard to artworks by foreign artists, the law provides that an export certificate may not be denied unless a specific connection between the work and the history of Italian culture is established. This provision helps to limit the discretionary powers of the administration in respect of foreign works, in line with recent administrative case law.
2. Key takeaways
Law No. 40/2026 represents a further step in the modernization of Italy’s cultural heritage framework, seeking to balance the protection of cultural property with the functioning of the art market. In particular:
- the increased value threshold is likely to facilitate the export of sub-threshold artworks.
- the extended validity of self-declarations significantly reduces administrative burdens for collectors and market operators.
- the new rules on foreign works introduce a clearer standard for the exercise of the administration’s power to refuse export.