Tax For Digital Nomads
Compliance with Tax and Social Regulations Moving to Italy as a digital nomad comports the payment of income taxes, social security contributions according to the rules applicable to your specific situation. It is clear, from the tenor of the digital nomad visa/permesso legislation that Italy intends digital nomads to comply with their obligations in terms of tax […]
Social Security Treaties
Italy has bilateral social security conventions with the following non-EU foreign countries: Argentina Australia Brazil Canada and Quebec Israel Channel Islands and Isle of Man Countries of the former Yugoslavia * Principality of Monaco Republic of Cape Verde Republic of Moldova Republic of San Marino Holy See Tunisia Türkiye Uruguay USA (United States of America) Venezuela […]
Italian Source Income – Definition
The Importance of Identifying Italian Source Income The Italian tax Code contains a specific definition of Italian source income – or rather a list of types of income that are deemed under the Italian Tax Code to have an Italian source. If you are tax resident in Italy for any tax year (under the test […]
Italian Social Security Contributions
Introduction Working from Italian soil means, according to the default rules, that you are liable to make payment of Italian social security contributions, the bulk of which are, in general, contributions into the Italian state pension scheme. Different schemes apply to employees compared to the self employed. The rates, thresholds, minimum contributions, if any will […]
Working in Italy as an Employee of a Foreign Company
Working as an Employee from Italian Soil If you are an employer outside Italy and thinking of hiring an employee who will be working from Italy, the legal, tax and social security ramifications can be complex. If you are an employee thinking of working remotely for a non Italian employer then the first step […]
Frontier workers residing in the ‘new’ border municipalities – Special Tax Regime – Decree-Law 113/2024 (‘Omnibus’ Decree-Law)
Article 6 of Decree Law 113/2024 establishes a special regime for workers residing in municipalities, specifically identified in Annexes 1 and 2 of the DL, which are wholly or partially within the 20 km zone from the Swiss border. Such individuals may opt for the application, on income from employment received in Switzerland, of a […]
Translation of Post 2024 Impatriates Relief – Base Legislation
This is a fairly literal translation into English of the Italian legislation implementing the Impatriates Relief in its post 2023 version. The text is given simply as a courtesy and should not be relied upon for any decision on whether the Relief applies in any particular circumstances since it must be read together with Tax […]
Italy enacts new Digital Nomad Work Visa
The Digital Nomad Visa On 4 April 2024 a Ministerial Decree issued by the Italian Interior Minister was published in the Italian Official Gazette. Effective 5 April 2024, the Decree implements the Digital Nomad Visa and Stay Permit envisaged by a 2022 Law amending the Italian Immigration Code and introducing the Digital Nomad Visa for […]
Italian Statutory Tax Residence Test For Individuals: 2024 changes
The Legislative Decree on International Taxation, No. 209 of 27 December 2023 introduced some important modifications to the Italian rules on the tax residence of individuals and the statutory test of tax residence (STTR). The STTR contained in art. 2, para. 2 of the Italian Tax Code (Decree of the President of the Republic of […]
Living in Italy – Working Through a Foreign Company
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 […]