In the run up to Italy’s 2024 Finance Law, the now traditional proposals for an increase in Italian Inheritance and Gift Tax rates were put on the table again. Italy has one of the most favourable regimes in Europe and increase in rates presents an […]
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 theĀ statutory test of tax residence (STTR). The STTR contained in art. 2, para.Ā 2 of the Italian […]
The Fiscal Code Number (Codice Fiscale, Italian taxpayers’ identification number, TIN, tax code, call it what you like) is a unique taxpayer code that identifies all individuals in their dealings with the Italian authoritiesĀ […]
IntroductionĀ This guide briefly sets out the main Italian income tax issues arising on the purchase or use of, residential, urban (i.e. non agricultural) real estate in Italy to carry on a lettings business. Ā Apart from the income tax, if you rent out property […]
The Italian tax regime applicable to residential real estate can seem confusing.Ā Real estate has always been an attractive source of income for governments around Europe,Ā and Italy is no exception.Ā As real estate is difficult to move about, it presents an easy target for […]
This is our general guide to Italian tax.Ā Obviously it’s difficult to summarize a complex system in a single document. But we’ve done our best.Ā This document is not designed to constitute legal advice and you should undertake any action on the basis of what […]
Below is out guide in pdf format which you can download. This is a very general guide and only intended to give some basic background information. It should not be seen as a substitute for specific advice.Ā
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