
Italian tax authorities are believed to be leading a clampdown on tax enforcement, with all current and recent F1 drivers under investigation.
The F1 season has been forced into a month long break due to the ongoing conflict in the Middle-East resulting in the cancellation of both the Bahrain and Saudi Arabian Grands Prix.
However, the lack of track action hasn't resulted in a lack of drama, with the FIA confirming changes to the 2026 regulations on Monday ahead of F1's return in Miami next week.
The FIA aren't the only ones changing regulations, with the Italian tax authority in the process of tightening enforcement on their own rules and regulations.
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Reports from Italian newspaper Il Resto del Carlino have suggested they are attempting to retroactively collect taxes from drivers who raced in F1 Grands Prix on Italian soil in recent seasons.
The investigation focuses on whether taxes were paid in full on income generated while drivers were working in Italy, with significant legal complications expected for both the teams and drivers.
Italian tax laws state that all foreign athletes competing in Italy are required to pay tax on the income earned there, however, the enforcement of this has been very inconsistent.
These inconsistencies have led to Italian lawyer Alessandro Mei commissioning a full investigation into all athletes including F1 drivers.
F1 drivers could face criminal action for unpaid tax
According to RacingNews365, all drivers have been contacted by letter requesting that they or a representative submit tax returns for 2025 and, where legally possible, authorities aim to retrieve unpaid taxes going back multiple years.
The report claims that authorities want access to driver and sponsorship contracts to determine exact earnings, which could lead to serious legal consequences for some drivers.
If a driver’s unpaid tax exceeds €50,000, it is considered a criminal offence in Italy, with “substantial fines” the likely punishment on top of the tax owed.
Since 2020, F1 has raced at three circuits in Italy—Monza, Imola and Mugello—with the Court of Auditors reportedly mandated to investigate in all three provinces.
Topics: Formula 1, Italy, FIA, Motorsport