Articles by crjamie
Protected: Italian Tax Agency Guidance on the Taxation of Foreign Pension Funds
There is no excerpt because this is a protected post.
Toward a New Italian Tax Regime for the Taxation of Cryptocurrencies
From 1 January 2023, if new rules in the draft Finance Law for 2023 are enacted, gains on the disposal of crypto currencies will be taxed as miscelaneous income (so reprted in section RL of the Italian tax retrun) as opposed to the current trewamtn […]
“Impatriates” – 70%/90% Tax break to attract “human capital” to Italy – pre 2024 Rules
The Italian Council of Ministers in a Press Release no 54 of 16 October 2023 proposed a significantĀ Ā reform of the Italian Impatriates Regime.Ā The reform was enacted by Legislative Decree Dec. 27, 2023, No. 209 which was published in theĀ Official Gazette (OG General Series No. […]
List of Municipalities in Seismic Areas
The following is a list of municipalities in areas of Italy qualifying for special assistance as a result of seismic events. This list shows ALL Muncipalities. If you are looking for municipalities that qualify you for the 7% special regime, you need to look up […]
Working in Italy as an Employee of a Foreign Company
Working as an employee full time in Italy If you are an employer outside Italy and thinking of hiring an employee in Italy, the legal, tax and social security ramifications can be complex. Liability of the employer to Italian social security If the employee is […]
Italian tax aspects of renting Italian real estate ā for landlords
IntroductionĀ This guide briefly sets out the main Italian income tax issues arising on the purchase or use of, residential, urban (i.e. non agricultural) real estate in Italy to carry on a lettings business. Ā Apart from the income tax, if you rent out property […]
Equality and Diversity Policy
Introduction This document sets out our policy on equality and diversity. This policy confirms our commitment to ensuring equality and diversity and preventing discrimination. We are particularly concerned that equality and diversity is maintained in the workplace, when providing services to clients and in all […]
Hiring an Employee – the Permanent Establishment risk
A non-Italian business considering employing an individual in Italy needs to consider whether the activities carried on by an Italian based employee in Italy create a corporate income tax (IRES) liability on the profit attributable those activities. Foreign corporations with a “permanent establishment” (or fixed […]
“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 āimpatriatedā workers available to individuals who transferred their residence to Italy before 30 April […]