Living in Italy – Working Through a Foreign Company

Porto Santo Stefano

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 self-employed – freelances/contractors –  it is tempting to bill […]

The Interpello – Advance Tax Ruling

AdE logo

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 Italian Revenue Agency. The query has to be submitted before […]

Impatriates Regime 2024

New rules for the 2024 Impatriates Regime for Individuals Legislative Decree no. 209 of 27 December 2023  was published in the Official Gazette (OG General Series No. 301 of 28-12-2023) and is stated to enter into force from 1 January 2024.  The Decree, an executive measure, was approved by the Italian Council of Ministers pursuant […]

Table of Interest Rates – Income Tax

The rates of interest on overdue tax is a matter of some complexity. The Italian Parliament has, over the years, proposed simplification but the relevant draft legislation has not so far been enacted. Numerous different rates apply to different kinds of tax in different circumstances.  The table below shows the base table of legal interest […]

Italian tax aspects of renting Italian real estate – for landlords

Introduction  This guide briefly sets out the main issues arising on the short term (<30 days) rental of residential  (i.e. non commercial/agricultural) accommodation,  located in Italy. This guide does not cover the situation where you are purchasing real estate to run a business (except under the Regime Forfettario) . Nor does it necessarily cover the […]