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. Fiscal Code Number You do not need to cancel your fiscal code number and indeed there […]
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 tax and the relevant scale rates of tax. Below is a list of the main ones.
Italy enacts new Digital Nomad Work Visa
The Digital Nomad Visa On 4 April 2024 a Ministerial Decree issued by the Italian Interior Minister was published in the Italian Official Gazette. Effective 5 April 2024, the Decree implements the Digital Nomad Visa and Stay Permit envisaged by a 2022 Law amending the Italian Immigration Code and introducing the Digital Nomad Visa for […]
Italian Statutory Tax Residence Test For Individuals: 2024 changes
The Legislative Decree on International Taxation, No. 209 of 27 December 2023 introduced some important modifications to the Italian rules on the tax residence of individuals and the statutory test of tax residence (STTR). The STTR contained in art. 2, para. 2 of the Italian Tax Code (Decree of the President of the Republic of […]
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 from 1 January 2024
These are the personal income tax rates that apply after 1 January 2024. For applicable rates before that date please click ….
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 measure, was approved by the Italian Council of Ministers pursuant […]
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 […]