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 […]

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 […]

Coming to live and Italy – the top tax mistakes

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 […]

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 […]

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 […]

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 […]

Italian Inheritance and Gift Tax

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 […]

Living in Italy – Working Through a Foreign Company

Tax Resident in Italy Doing Business Through a Non Italian Company Modern information technology permits people to work from a laptop or computer wherever they find themselves. In the circumstances, you might think that using a foreign company can help reduce your tax burden.  For […]

The Interpello – Advance Tax Ruling

What is it? The “interpello” procedure gives a taxpayer the possibility of obtaining an advance  written opinion from the Italian Tax Agency on a particular question or tax related issue. Qualifying persons: both resident and non-resident taxpayers are entitled to forward the query to the […]

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