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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 […]

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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 […]

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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 […]

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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 […]

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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 […]

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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 […]

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