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Articles by crjamie
Italian Social Security Rates (INPS Gestione Separata) 2020
The Italian national social security institute has issued an update to the rates, maximum and minimum thresholds,Ā instructions for the sharing of social security burden applicable to the self-employed for 2020 in circular no. 12 of 3 February. “Collaborators” (ie. those with co.co.pro and co.co.co […]
Short Term Rentals – Italian Government proposes new restrictions
Italy’s centre left administration proposes to introduces limitations for those who rent rooms, holiday homes or apartments for short periods An amendment to the “Milleproroghe Decree” (one thousand extensions), presented by the “Democratic Party” to the Italian Chamber of Deputies, proposes a squeeze for those […]
Real Estate – Tax FAQ’s
Does 7% flat tax regime apply to pensioners residing in the South in receipt of 401K and social security payments? The technical explanation to the US/Italy double tax treaty (at p.58) states that that distributions fromĀ qualified plans under section 401(a), individual retirement plans (including […]
White List Countries
The Italian government originally published a list in 1996 – known as the White List – concerning changes to the tax regime for interest, and other income on bonds and similar securities, public and private. A reduced rate of tax was available to income deriving […]
Paypal Payment Page for Online Consultations
You can pay for a consultation by Telephone, Skype, Whatsapp, Telegram, Teams, Google MeetsĀ or Zoom by selecting the type of consultation and clicking on the Paypal or Credit/Debit Card button. If you any problems at all, please contact us. Ā Before making payment please […]
Tax changes for paper and electronic meal vouchers
The Italian 2020 Finance Law has made some changes to the tax rules applicable to āTicket Restaurantā (luncheon vouchers or meal tickets). These vouchers are commonly used by Italian businesses to assist employees traditionally predominantly to cover the cost of the mid-day meal. In […]
Tax Relief for Donations in favour of Italian Art and Culture
This tax relief known as the āArt Bonusā is available to individuals, institutions and companies who support Italian cultural heritage by making financial donations. The Art bonus consists of a tax credit equal to 65% of the donation subject to the following annual limits:- 15% […]
The Visura Catastale
The “visura catastale” (Land Registry Extract)Ā is a document issued by the Italian Tax Agency containing information recorded at the Land Registry in relation to real estate – buildings or land – located in Italian national territory. Ā It is possible to search the land […]
Payments on account for small businesses
The Italian Tax Agency has recently published (in Resolution no. 93/E of November 12, 2019) clarification on the remodeling of payments on account for taxpayers small businesses subject to the new rules and taxpayers on the lump sum flat tax regime (regime forfettaria)Ā following the […]