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 […]
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 […]
Table of Contents Overview The Italian Pension Environment In Italy, social security is mandatory and provides pension and welfare benefits across several areas. For employees in the public and private sector social security contributions are mainly managed by INPS (Istituto Nazionale della Previdenza Sociale) — […]
Under current Italian tax residence rules you are considered as either tax resident or not for any full tax (calendar) year – there is no split year concept, except in some limited circumstances – and you will deemed resident in Italy under the Italian statutory […]
Tax in Italy Your liability to tax in Italy depends primarily (but not, by any means, only) on your tax residence status. If you are tax resident (read this article for an explanation of what this means) in Italy in any year – and you […]
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 […]
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 […]
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 […]
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 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. It […]
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