Italian Business Structures: Overview

This blog post is intended to provide a high level overview of the types of business structures available to investors in a business to be carried on in Italy and applies primarily to the situation where the investors are  individuals  – separate and different considerations may apply where the investor is a corporate body.  It […]

Tax For Digital Nomads

Compliance with Tax and Social Regulations Moving to Italy as a digital nomad comports the payment of income taxes, social security contributions according to the rules applicable to your specific situation.  It is clear, from the tenor of the digital nomad visa/permesso legislation that Italy intends digital nomads to comply with their obligations in terms of tax […]

UK Italy Inheritance Tax Treaty

CONVENTlON BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE ITALIAN REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO DUTIES ON  THE ESTATES  OF DECEASED PERSONS London, 15 February 1966  CONVENZIONE FRA IL GOVERNO DEL REGNO UNITO DI GRAN […]

National Identification Code (CIN) for Short-Term Rentals

What is the CIN? The CIN (Codice Identificativo Nazionale) for short-term rentals is a requirement introduced by Article 13 of Decree Law No. 145 of December 18, 2023 (known as the “Decreto Anticipi”). This law mandates the assignment of a National Identification Code (CIN) for all residential units used for tourist rental contracts, including short-term […]

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

Vicenza

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) […]

Introduction

This guide is intended to give a high level introduction to carrying on business in Italy 1. Legal Background 2. Business Structures 3. Shareholders and Members 4. Directors and Management 5. Conducting Business 6. Accounting and Reporting 7. Executive Performance and Compensation 8. Employment Matters 9. Tax 10. Mergers & Acquisitions 11. Financial Crime 12. […]

Tax reliefs for Building Renovation Works – 2024

What are they?   It is important to note that each tax relief has specific eligibility criteria, timings, deadlines and requirements, so consultation on any specific works with a professional (in the first instance a Geometra or Architetto) is essential in order to determine which tax relief is applicable to your specific situation, depending on […]

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 […]