Italian Source Income – Definition

The Importance of Identifying Italian Source Income The Italian tax Code contains a specific definition of Italian source income – or rather a list of types of income that are deemed under the Italian Tax Code to have an Italian source. If you are tax resident in Italy for any tax year (under the test […]

Italian Social Security Contributions

Table of Contents Introduction Working from Italian soil means, according to the default rules, that you are liable to make payment of Italian social security contributions, the bulk of which are, in general, contributions into the Italian state pension scheme. Different schemes apply to employees compared to the self employed.  The rates, thresholds, minimum contributions, […]

Working in Italy as an Employee of a Foreign Company

Working as an employee full time in Italy If you are an employer outside Italy and thinking of hiring an employee who will be working from Italy, the legal, tax and social security ramifications can be complex. If you are an employee thinking of working remotely for a non Italian employer then the first step is […]

Coming to live and Italy – the top tax mistakes

Tax in Italy Your liability to tax in Italy depends primarily (but not, by any means, only)  on your tax residence status.  If you are tax resident (read this article for an explanation of what this means) in Italy in any year – and you are either tax resident for a particular tax (calendar year) […]

Frontier workers residing in the ‘new’ border municipalities – Special Tax Regime – Decree-Law 113/2024 (‘Omnibus’ Decree-Law)

Article 6 of Decree Law  113/2024 establishes a special regime for workers residing in municipalities, specifically identified in Annexes 1 and 2 of the DL, which are wholly or partially within the 20 km zone from the Swiss border. Such individuals may opt for the application, on income from employment received in Switzerland, of a […]

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 […]

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 […]

Personal Income Tax (IRPEF) Rates

These are the personal income tax rates that apply after 1 January 2024. For applicable rates before that date please click ….

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 […]