IMU – Imposta Municipale Propria

IMU – Tax on Ownership of Italian Real Estate IMU is Italy’s municipal property tax on real estate, introduced in 2012 to replace the previous ICI tax. It applies to owners (or holders of registrable legal rights like usufruct or a right of habitation) of buildings, buildable land, and agricultural land. The tax funds local […]

Italian Inheritance and Gift Tax

Italian Inheritance & Gift Tax: Key Rules (2025 Update) Tax Rates by Beneficiary Relationship Spouse and direct descendants (children, grandchildren): 4% with a €1 million exemption per beneficiary. Siblings: 6% with a €100,000 exemption. Other relatives up to the fourth degree: 6% with no exemption. Unrelated individuals: 8% with no exemption. See this article for […]

Do I Need a Will?

Wills in Italy Starting Point The first step toward answering this question is getting: your details – including your nationality, current place of residence, and expected place of residence when you pass; as accurate a listing as possible of all of your assets, the place in which they are located, the current value, the purchase […]

The Anagrafe, Italian Tax Residence and Double Tax Treaties

Confusion often arises about how the Italian rules on tax residence interact with the civil law rules about what it means to be Italian tax resident and how tax residence interacts with the Civil Code concepts of “residenza“, domiclio and “dimorra abituale” (residence domicile and habitual abode) and registration with the Anagrafe at your local  […]

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 […]

Special Tax Regime for University Professors and Researchers moving to Italy

A 6-18 year preferential tax regime granted to professors and researchers who transfer their tax residence to Italy in order to work from Italian soil

Richiesta Codice Fiscale

We have teamed up with ILF Law Firm  to offer the service of obtaining your Italian Fiscal Code Number (codice fiscale).   Read on for more details. Obtain your Italian Fiscal Code Are you a foreigner requiring an Italian fiscal code? Look no further than ILF Law Firm! We provide a seamless and efficient service […]

Il codice fiscale italiano

The Fiscal Code Number (Codice Fiscale, Italian taxpayers’ identification number, TIN, tax code, call it what you like) is a unique taxpayer code that identifies all individuals in their dealings with the Italian authorities 

Italian Residence – What is the Anagrafe

The Italian Register of Resident Population The Anagrafe is Italy’s civil registry of the individuals  who have established  their residence (centre of vital interests and habitual abode(Anagrafe della popolazione residente), withing the jurisdiction of an Italian Comune (local municipality). It records: All residents (Italian citizens and foreign nationals) Their official address Family composition Vital statistics […]

The SPID – Italian digital identity

What is it? The Public Digital Identity System, or SPID (pronounced “speed”) which started life in March 2016, is an online identity system.  Through a single user name and password along with a one time password generated via a smart phone, individuals with an Italian ID card, can easily access and use the services provided […]