Italian Social Security Rates (INPS Gestione Separata) 2020

The Italian national social security institute has issued an update to the rates, maximum and minimum thresholds,  instructions for the sharing of social security burden applicable to the self-employed for 2020 in circular no. 12 of 3 February. “Collaborators” (ie. those with and […]

White List Countries

The Italian government originally published a list in 1996  – known as the White List – concerning changes to the tax regime for interest, and other income on bonds and similar securities, public and private.  A reduced rate of tax was available to income deriving […]

Tax Relief for Donations in favour of Italian Art and Culture

This tax relief known as the “Art Bonus” is available to individuals, institutions and companies who support Italian cultural heritage by making financial donations. The Art bonus consists of a tax credit equal to 65% of the donation subject to the following annual limits:- 15% […]

Italian Real Estate Purchase Tax Guide

The Italian tax regime applicable to residential real estate can seem confusing.  Real estate has always been an attractive source of income for governments around Europe,  and Italy is no exception.  As real estate is difficult to move about, it presents an easy target for […]

Short Term Rentals in Italy: “Airbnb tax” suspended (Update)

Withholding Tax For Online Portals New regulations, clarification on the existing regime and a new tax withholding obligation for short-term lets, and especially for rental contracts through real estate agencies and online portals (Airbnb and the like) were introduced in 2017 aimed at stemming the […]

Italian Tax Guide (for the geographically mobile)

This is our general guide to Italian tax.  Obviously it’s difficult to summarise a complex system in a single document. But we’ve done our best.  This document is not designed to constitute legal advice and you should undertake any action on the basis of what […]

Extension of regime for “Impatriates” – 70% tax relief

2019 Changes The 2019 “Decreto Crescita/Growth Decree”, updates and improves the tax regime (originally enacted in of Article 16 of Legislative Decree 147/15) for those “impatriates” (lavoratori impatriati) who move to Italy to work for at least two years while transferring their tax residence to Italy […]

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