Fees

We deliberately operate on the web to enable us to be flexible about the fees we charge and keep those fees to the minimum. We do not employ IT, HR, PR, or marketing staff, subcontracting these services as and when they are required. We will always discuss with you the basis on which we will […]

Extended definition of Permanent Establishment

Italy’s 2018 Finance Act made some significant changes to the definition in the domestic Tax Code of Permanent Establishment (PE). Specifically the changes: extend the definition of agency PE; make ALL the listed activities (deriving from the OECD standard model) which are deemed not to give rise to a PE conditional on the activities being […]

Rent to Buy: what it is and how it works

Roma

Do you want to buy a house but cannot find a bank to put up the finance you need. Are you concerned about making a commitment to buy but not sure about the timing? Italian law has a solution: the “Rent to Buy” scheme (affitto con riscatto). The scheme allows you to take immediate possession […]

2018 Italian Tax Update

lingotto

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Privacy Policy and Data Protection

Click on the button below to download a pdf copy of  this page to your PC or smartphone Below you will find our data protection policy. Avv. Colin Jamieson (“us”, “we”,”our”, or the “Firm”) operates http://www.taxing.it (the “Site”) and is responsible for your personal data when you engage with his firm (the “Firm”) and where […]

Translation, Interpretation and Certification Services

Translation Services We work with a firm of translators, whose translators are members of the Chartered  Institute of Linguists and A.N.I.T.I.  Associazione Nazionale Italiana Traduttori e Interpreti – the Italian National Association of Translators  and Interpreters). Some of the Translators are accredited by the Court of Milan to provide official sworn translations at the Court. […]

Paying Italian Tax without an Italian bank account

Taxes It is possible to pay Italian tax (not social security contributions)  without an Italian bank account.  You need to find the relevant account for the tax payment you want to make and then in the “causale” (description) box you put in the following Tax code (fiscal code number) of the taxpayer The individual code […]

Tax on Capital Gains for Individuals – Disposals of Shareholdings

Background – Taxation of Gains and Losses The disposal of shareholdings (e.g., shares or equity interests in companies) in Italy may trigger a charge to Italian tax on any capital gain under the Italian Tax Code (DPR 917/1986). The tax treatment differs significantly based on the percentage interest in the company and Italian tax residency […]

The Regime Forfettario – Flat Rate Tax Regime for Freelance Businesses

Introduction A special tax scheme (Regime Forfettario) offers a flat rate of tax on gross income for taxpayers looking to get themselves registered for VAT in Italy and carry on a self-employed business or profession.  The various schemes for small taxpayers (the Regime dei Minimi/Regime Forfettario) have seen a number of changes over the years and […]