Italian 2026 Finance Law – Key Tax Measures: Reduced Tax Rate for Middle Incomes | Flat-tax/HNWI“new-resident” regime adjustments (for high net-worth individuals) | Incentives / “flat tax” regimes for employment income| Continued incentives for investments and capital goods (businesses) | 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

The Anagrafe, Italian Tax Residence and Double Tax Treaties

Confusion often arises about how the Italian rules on tax residence interact with the civil law rules about what it means to be Italian tax resident and how tax residence interacts with the Civil Code concepts of “residenza“, domiclio and “dimorra abituale” (residence domicile and habitual abode) and registration with the Anagrafe at your local  […]

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 […]