Italian 2026 Finance Bill – Key Tax Measures: Support for Middle Incomes | Incentives / “flat tax” regimes for employment income| Continued incentives for investments and capital goods (businesses)| Flat-tax/HNWI“new-resident” regime adjustments (for high net-worth individuals) | Tax-collection and “fiscal-relief” measures: debt-collection amortization, freeze for property-transfer taxes | Tax treatment of dividends, capital gains, and financial income | Sectors/Special Taxes: financial intermediaries, “windfall” taxes, bank levy

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 […]

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

ILS tax Code Service

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

ILF

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 

Italian Tax Residence – Interaction between Tax Rules and Registration with your Local Authority (Comune)

What Is the Anagrafe? The Anagrafe is Italy’s civil registry of the individuals  who have established  their residence (centre of vital interests and habitual abode(Anagrafe della popolazione residente), withing the jurisdiction of an Italian Comune (local municipality). It records: All residents (Italian citizens and foreign nationals) Their official address Family composition Vital statistics (birth, marriage, […]

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 […]