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.  For the self-employed – freelances/contractors –  it is tempting to bill […]

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 Italian Revenue Agency. The query has to be submitted before […]

Personal Income Tax (IRPEF) Rates

These are the personal income tax rates that apply after 1 January 2024. For applicable rates before that date please click ….

Impatriates Regime 2024

The 2024 Impatriates Regime for Individuals Legislative Decree no. 209 of 27 December 2023  was published in the Official Gazette (OG General Series No. 301 of 28-12-2023) and is stated to enter into force from 1 January 2024.  The Decree, an executive measure, was approved by the Italian Council of Ministers pursuant to authority granted […]

Season’s Greetings from the Taxing.It team

We wish all of you a very merry Christmas

Special Tax Regime for University Professors and Researchers moving to Italy

A 6-18 year preferential tax regime granted to professors and researchers who transfer their tax residence to Italy in order to work from Italian soil

Reform of the Italian Impatriates Regime, Tax Residence Test and Incentives for Transfers of Businesses to Italy.

Reform of the Impatriates Regime   The Italian Council of Ministers has approved approved the final draft text of the law modifying the Impatriates Regime.  See this article for the latest information Italian Council of Ministers Press release n. 54 of 16 October  2023Reform of the Italian Impatriates Regime, Tax Residence Test and incentive for […]

Translation of Impatriates Relief – Base Legislation Pre 2024

This is a fairly literal translation into English of the Italian legislation implementing the Impatriates Relief.  The text is given simply as a courtesy and should not be relied upon for any decison on whether the Relief applies in any particulalar cirmstances since it must be read togehter with subsequent amendments which may not be […]

Request an Italian Fiscal Code Number

We have teamed up with ILF Law Firm  to offer the service of obtaining your Italian Fiscal Code Number (codice fiscale).   Read on for more details. Obtain your Italian Fiscal Code Are you a foreigner requiring an Italian fiscal code? Look no further than ILF Law Firm! We provide a seamless and efficient service […]

The Italian Fiscal Code Number

The Fiscal Code Number (Codice Fiscale, Italian taxpayers’ identification number, TIN, tax code, call it what you like) is a unique taxpayer code that identifies all individuals in their dealings with the Italian authorities