Manage your Canone TV Licence Fee

Official Guidance on Meaning of Equipment (in Italian) “As is well known [sic], art. 1 of Decree  of the Crown no. 246/1938 provides that “Anyone holding one or more of the following items of equipment which are suitable or can be adaptable to the reception […]

Coming to live and Italy – the top ten tax mistakes

Tax in Italy Your liability to tax in Italy depends primarily on your 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 […]

Setting up a Cultural Association in Italy

Creating a cultural association is an opportunity to carry out activities in various fields, such as cinema, entertainment, art, culture, civic and social education, environmental protection, establishment of courses, social issues of various kinds etc. Whilst it is possible just to create an association with […]

Extended definition of Permanent Establishment

Italy’s 2018 Finance Act has made some significant changes to the definition in the domestic Tax Code of Permanent Establishment (PE). Specifically the changes: — extend the definition of agency PE definition; — make ALL the listed activities (deriving from the OECD standard model) which […]

Rent to Buy: what it is and how it works

Do you want to buy a house but cannot find a bank to put up the finance you need. Are you concerned about making a commitment to buy but not sure about the timing? Italian law has a solution: the “Rent to Buy” scheme (affitto […]

Italian tax residence

There is a lot of confusion about what it means to be Italian tax resident and how tax residence interacts with the civil code definition and registration with the anagrafe at your local comune. This article aims to explain how the rules work.

Small taxpayers – Flat Rate Tax Regime 2019

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 2019. The various schemes for small taxpayers (the Regime dei Minimi/Regime […]

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 in Italy to disclose investments in real estate and financial […]

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