Technical Resource
Italian tax residence
There is a lot of confusion about what it means to be Italian tax residence is and how it interacts with the civil code definition and registration with the anagrafe at your local comune. This […]
Technical Resource
Technical Resource
Short Term Rentals in Italy: New Tax Payment and Reporting Requirements for Agents and Landlords (Updated)
Clarification on the existing regime and a new tax reporting obligation for short-term lets, and especially for rental contracts through real estate agencies and online portals (Airbnb and the like) was introduced in 2017 aimed […]
Technical Resource
Technical Resource
Small taxpayers – Flat Rate Tax Regime 2017
A special tax scheme (Regime Forfettario) offers a flat rate on gross income for taxpayers looking to get themselves registered for VAT and start a self-employed business or profession for the first time in 2018 The […]
Technical Resource
RW, IVAFE and IVIE
Foreign Assets – Tax Compliance & Reporting for Italian residents. Below are the slides of the Presentation to Democrats Abroad on 26 June 2017 covering tax reporting requirements. The rules require individuals who are tax resident […]
Rates
Technical Resource
50% Tax break to attract “human capital” to Italy
The Italian Tax Agency has recently issued guidelines on the special tax regime designed to encourage the movement of “human capital” to Italy. Article 16 of Legislative Decree 147/2015 provides, as from 2017, a tax […]
Technical Resource
IVIE & IVAFE – Wealth Tax on Foreign Property
Italian resident taxpayers who own real estate and certain kinds of financial assets outside Italy are required to deal with IVIE and IVAFE which are both asset taxes due on the capital value of assets […]
Technical Resource
What is an apostille?
An “apostille” is a form to be applied to documents for use in countries that are party to the 1961 Hague Convention. The convention is designed to rationalise procedures for the recognition and validation of […]
Technical Resource
UK Italy Double Tax Treaty
UK/Italy Convention for the Avoidance of Double Taxation of Income (or Double Tax Treaty) was signed at Pallanza on 21 October 1988. It entered into force on 31 December 1990. It came into effect in […]