Tax reliefs for Building Renovation Works – 2024

What are they? Ā  It is important to note that each tax relief has specific eligibility criteria, timings, deadlines and requirements, so consultation on any specific works with a professional (in the first instance a Geometra or Architetto) is essential in order to determine which […]

Doubling of HNWI Flat Tax from Euro 100k to 200k

Italian Government Press Release The Press Release reports that the Italian Council of Ministers, in a meeting on 7 August 2024,  approved the text of a Decree-Law  introducing a series of urgent tax and other measures. A Decree-Law is an executive measure of the Council […]

Leaving Italy – Tax Considerations

Departure From Italian Shores If you have decided to say arrivederci or adieu to the Bella Vita after a period of residence in Italy, there are a few considerations in terms of tax that you should bear in mind.Ā  Fiscal Code Number You do not […]

List of Special Italian Tax Regimes for Individuals

Italy has a number of Special Tax Regimes. By special we mean regimes that offer more favorable rates of tax or more favorable methods of calculating the tax base, compared to the rules applicable to standard income taxĀ  and the relevant scale rates of tax. […]

Italy enacts new Digital Nomad Work Visa

The Digital Nomad Visa On 4 April 2024 a Ministerial Decree issued by the Italian Interior MinisterĀ  was published in the Italian Official Gazette.Ā  Effective 5 April 2024, the Decree implements the Digital Nomad Visa and Stay Permit envisaged by a 2022 Law amending the […]

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.  It […]

The Interpello – Advance Tax Ruling

What is it? The “interpello” procedure gives a taxpayer the possibility of obtaining an advanceĀ  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 […]

Impatriates Regime 2024

New rules for 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 […]

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