Articles by crjamie
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 rates of tax or more favorable methods of calculating the tax base, compared to the rules applicable to standard income tax and the relevant scale rates of tax. […]
Italy enacts new Digital Nomad Work Visa
The Digital Nomad Visa On 4 April 2024 a Ministerial Decree issued by the Italian Interior Minister was published in the Italian Official Gazette. Effective 5 April 2024, the Decree implements the Digital Nomad Visa and Stay Permit envisaged by a 2022 Law amending the […]
Italian Inheritance and Gift Tax
In the run up to Italy’s 2024 Finance Law, the now traditional proposals for an increase in Italian Inheritance and Gift Tax rates were put on the table again. Italy has one of the most favourable regimes in Europe and increase in rates presents an […]
Italian Statutory Tax Residence Test For Individuals: 2024 changes
The Legislative Decree on International Taxation, No. 209 of 27 December 2023 introduced some important modifications to the Italian rules on the tax residence of individuals and the statutory test of tax residence (STTR). The STTR contained in art. 2, para. 2 of the Italian […]
Tax Return 2024 for FY 2023 Landing Page
Please complete the enclosed form to enable us to gather information to complete your 2023 Italian tax return on your FY 2022 income and assets. Under Italian law all individuals are required to present a return unless exempt. So even if you are married, or […]
Living in Italy – Working Through a Foreign Company
Tax Resident in Italy Doing business Through a Non Italian Company Modern information technology permits people to work from a laptop or computer wherever they find themselves. In the circumstances, you might think that using a foreign company can help reduce your tax burden. It […]
The Interpello – Advance Tax Ruling
What is it? The “interpello” procedure gives a taxpayer the possibility of obtaining an advance written opinion from the Italian Tax Agency on a particular question or tax related issue. Qualifying persons: both resident and non-resident taxpayers are entitled to forward the query to the […]