Hosting family members in Italy
Reporting foreign visitors If you are intending to host a non EU national, including a relative they are in general allowed to stay in Italy for less than 90 days in any 180 day period, subject to specific immigration formalities for certain countries, the individual will not need any immigration papers, but needs to take […]
Wills and Succession Planning
We have teamed up with Avv. Carlo Bottino from Anglo Italian law to better service clients looking for advice on succession planning, drafting a will and reviewing the tax aspects. Below is a series of FAQ’s we have produced, together with our observations, covering the most common questions that we are asked and our suggested […]
Table of Interest Rates – Income Tax
The rates of interest on overdue tax is a matter of some complexity. The Italian Parliament has, over the years, proposed simplification but the relevant draft legislation has not so far been enacted. Numerous different rates apply to different kinds of tax in different circumstances. The table below shows the base table of legal interest […]
List of Italy’s Double Tax Treaties (Income Tax)
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 where they are reproted, similar to gains on foreign currencies, […]
“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 significant reform of the Italian Impatriates Regime. The reform was enacted by Legislative Decree Dec. 27, 2023, No. 209 which was published in the Official Gazette (OG General Series No. 301 of 28-12-2023) and is stated to enter force from 1 […]
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 each municipality shown here in the ISTAT list and see […]
Italian tax aspects of renting Italian real estate – for landlords
Short-Term Rentals Flat Tax We understand that the draft Italian FY 2026 Finance Law contains a proposal to raise, from 21% to 26% the flat tax (cedolare secca) on short term lettings via rental platforms (e..g Airbnb). If the law is approved in this sense, rentals through digital platforms such as Airbnb will be taxed […]
Tax Compliance Support Services and Resources
A listing of our resources to support individual tax filing obligations in Italy
Equality and Diversity Policy
Click on the button below to download a pdf copy of this page to your PC or smartphone 1 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 […]