Translation of Impatriates Relief – Base Legislation Pre 2024

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 be read togehter with subsequent amendments which may not be […]

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 will not need any immigration papers, but needs to take […]

Equality and Diversity Policy

Click on the button below to download a pdf copy of  this page to your PC or smartphone 1 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 […]

Hiring an Employee – the Permanent Establishment risk

Taxing.It

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 base) in Italy generally need to register with the Register […]

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 March 1, 2022.   Article 29 of the Decree confirms the […]

Tax Return 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 in a civil union, each spouse/partner needs to complete a […]

Tax Return 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 in a civil union, each spouse/partner needs to complete a […]

The Italian Representative Office

Foreign companies are able to register (with Business Registry at the Italian Chamber of Commerce.) If the company intends to carry on certain limited activate operate in the territory of a foreign country, without necessarily having to establish itself in one of the corporate forms provided for by the legislation of that State, thus maintaining […]