Italian 2026 Finance Bill – Key Tax Measures: Support for Middle and Low Incomes | Revision of IRPEF tax brackets | Abolition of reduced 21% rate on short term lettings | Baby bonus | Enhanced parental leave and nursery bonus | Social security exemption for working mothers | Increased deductions for private school expenses | Family endowment fund | First home mortgage guarantee fund | Support for food purchases | Energy-efficient appliance bonus | Cap on deductions for incomes over €75,000 | Exceptions for healthcare, mortgages, and startup investments | End of deductions for children over 30 (except disabled children) | “Hire more, pay less” tax deduction for new permanent hires | Reduced tax on productivity bonuses | Fringe benefit exemptions | Relocation support for new hires | Raised flat tax threshold for employees and pensioners | Reduced corporate tax (IRES) for reinvested profits | Tax credits for southern Italy investments | Enhanced “Nuova Sabatini” machinery financing | Support for SME stock market listings | Increased public investment in defense, infrastructure, and healthcare | Banking and Insurance | Deferred deductions for financial sector losses | Annual stamp duty on life insurance contracts

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 care they do not overstay the 90 day limit.  You as hosts however need to report to the Police Service the fact you are hosting an individual you within 48 hours of their arrival.  This requirement is pursuant to anti terrorist legislation so the penalties for failure to report are steep. The procedure for reporting is quite simple.  You need to file a form,  in duplicate, with your details, details of your guest, the length of stay, attaching a copy of the guest’s passport. The form can be either filed in person by making an appointment with the local Questura to deliver by hand or sending by post with recorded delivery.  There is a copy of the form on the Italian Police Service website.

ARTICLE 7 OF LEGISLATIVE DECREE 25 JULY 1998 NR. 286:

“Anyone who, for any reason whatsoever, provides accommodation or harbours a foreigner or stateless person, even if they are a relative or a in-law, or for any reason whatsoever, takes such a person on as an employee or transfers to such person the ownership or use of immovable, rustic or urban property located on the territory of the State, is obliged to give written notice, within 48 hours, to the local police authority.  Violations of the provisions of this Article shall be subject to an administrative penalty of payment of a sum of between €160 and €1,100.

Accident at work insurance

The Italian legislator has introduced a legal requirement to obtain insurance coverage against accidents in the home for family members providing, without remuneration, habitual activities of domestic support.  The premium payable (to INAIL – the Italian national institute for insurance against accidents at work) is currently Euro 24 annually.

 

The obligation only applies for individuals over 18 and up to their 67th birthday. Above that age then there is no obligation to insure. Voluntary coverage with INAIL is not available and if interested you should check with a private insurance broker. Coverage may already be included  with your house insurance or available at small extra cost.

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