Tax Return 2024 for FY 2023 Landing Page

Please complete the enclosed form to enable us to gather information to complete your 2023 Italian tax return on your FY 2022 income and assets. Under Italian law all individuals are required to present a return unless exempt. So even if you are married, or […]

Translation of Impatriates Relief – Base Legislation

This is a fairly literal translation into English of the Italian legislation implementing the Impatriates Relief.  The text is given simply as a courtesy and should not be relied upon for any decison on whether the Relief applies in any particulalar cirmstances since it must […]

Hosting family members in Italy

Reporting foreign visitors If you are intending to host a non EU national, including a relative they are in general allowed to stay in Italy for less than 90 days in any 180 day period, subject to specific immigration formalities for certain countries, the individual […]

List of Municipalities in Seismic Areas

The following is a list of municipalities in areas of Italy qualifying for special assistance as a result of seismic events. This list shows ALL Muncipalities. If you are looking for municipalities that qualify you for the 7% special regime, you need to look up […]

Equality and Diversity Policy

Introduction This document sets out our policy on equality and diversity. This policy confirms our commitment to ensuring equality and diversity and preventing discrimination. We are particularly concerned that equality and diversity is maintained in the workplace, when providing services to clients and in all […]

Hiring an Employee – the Permanent Establishment risk

A non-Italian business considering employing an individual in Italy needs to consider whether the activities carried on by an Italian based employee in Italy create a corporate income tax (IRES) liability on the profit attributable those activities. Foreign corporations with a “permanent establishment” (or fixed […]

Tax Step Up of Shares/Land and Buildings – Revaluation

Law Decree no. 17 of March 1, 2022, containing urgent measures for the containment of electricity and natural gas costs, the development of renewable energy and the relaunch of industrial policies, known as the Energy Decree was published in the Official Gazette no. 50 of […]

The 2021 Tax Return on FY 2020 income

Italy – Deadlines for Income Tax Returns Modello Redditi PF The tax return is called “PF” standing for Persone Fisiche (individuals). Modello in Italian means “Form”. The PF form is for use by individuals who are not able to present the simplified tax return (the […]

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