June 2022 – Italian Tax

“Impatriates” Tax Relief on earned/self employment income

5 Year Extension after initial 5 year period The “Decreto Bilancio 2021” (Law 178/2020), has extended the possibility of taking advantage of the 5 year extension of the tax regime for “impatriated” workers available to individuals who transferred their residence to Italy before 30 April […]

TFR – the Trattamento di Fine Rapporto or Employee Leaving Indemnity

What is the TFR? Employment agreements in Italy are generally governed by the terms and conditions of the relevant national collective labour agreement (CCNL) negotiated from time to time by the Italian government, the trade unions and employer organisations. These standard contracts make provision for a series of provisions applicable to the hire of individual employees in Italy. Regardless of […]

Tax For Digital Nomads: Compliance with Tax and Social RegulationsMoving to Italy as a digital nomad comports the payment...
Italian Source Income: The Importance of Identifying Italian Source IncomeThe Italian tax Code contains a specific...
Italian Social Security Contributions: Table of Contents IntroductionWorking from Italian soil means, according to the default...
National Identification Code (CIN) for Short-Term Rentals: What is the CIN? The CIN (Codice Identificativo Nazionale) for short-term rentals is a...
Coming to live and Italy – the top tax mistakes: Tax in ItalyYour liability to tax in Italy depends primarily (but not, by any means, only) on...
Frontier workers residing in the ‘new’ border municipalities – Special Tax Regime – Decree-Law 113/2024 (‘Omnibus’ Decree-Law): Article 6 of Decree Law 113/2024 establishes a special regime for workers residing in...
Tax reliefs for Building Renovation Works – 2024: What are they? It is important to note that each tax relief has specific eligibility criteria,...
Doubling of HNWI Flat Tax from Euro 100k to 200k: Italian Government Press Release The Press Release reports that the Italian Council of Ministers,...
Leaving Italy – Tax Considerations: Departure From Italian ShoresIf you have decided to say arrivederci or adieu to the Bella Vita...
List of Special Italian Tax Regimes for Individuals: Italy has a number of Special Tax Regimes. By special we mean regimes that offer more favorable...