IVIE Tax Base Post Brexit

Brexit has had a potentially expensive impact for Italian tax residents owning real estate in the UK.  Italian tax residents are required to pay a wealth or ownership tax on foreign (ie. non Italian) real estate (unless the property is owned and occupied as a […]

The CU – what is it?

The Italian Tax Agency has published the CU 2021 (Certificazione Unica) model form with the relevant instructions. The CU 2021, is a fundamental tax document required by pensioners, employees and the self-employed who are in receipt of income from an Italian employer, pension provider or […]

“Impatriates” Tax Relief on earned/self employment income

5 Year Extension after initial 5 year period The “Decreto Bilancio 2021” (Law 178/2020), has extended the possibility of taking advantage of the 5 year extension of the tax regime for “impatriated” workers available to individuals who transferred their residence to Italy before 30 April […]

Stock options – the timing of the tax benefit

The Italian Tax Agency responding to a request for an official interpretation on the tax treatment of options (no. 23 of 5 February 2020) has set out its view of the moment in which stock options become taxable in the hands of employees working in […]

1 March Tax Deadline = Covid 19

The 16th March is a normal deadline for payment of taxes (mainly last month’s withholding tax and social security for employers and those on monthly VAT reporting). Some press releases have anticipated a deferral of the deadline by means of a Law Decree, which has […]

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 co.co.pro and co.co.co […]

Short Term Rentals – Italian Government proposes new restrictions

Italy’s centre left administration proposes to introduces limitations for those who rent rooms, holiday homes or apartments for short periods An amendment to the “Milleproroghe Decree” (one thousand extensions), presented by the “Democratic Party” to the Italian Chamber of Deputies, proposes a squeeze for those […]

1 2 3 4
Don`t copy text!