{"id":6892,"date":"2025-06-26T12:49:09","date_gmt":"2025-06-26T10:49:09","guid":{"rendered":"https:\/\/taxing.it\/?p=6892"},"modified":"2026-03-31T12:49:07","modified_gmt":"2026-03-31T10:49:07","slug":"italian-tax-on-foreign-pensions","status":"publish","type":"post","link":"https:\/\/taxing.it\/it\/italian-tax-on-foreign-pensions\/","title":{"rendered":"Italian Tax on Foreign Pensions"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"6892\" class=\"elementor elementor-6892\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-026b87f e-con-full e-flex e-con e-parent\" data-id=\"026b87f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-bf62aa8 e-con-full e-flex e-con e-child\" data-id=\"bf62aa8\" data-element_type=\"container\" data-e-type=\"container\" id=\"postContent\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-97180f4 elementor-widget elementor-widget-text-editor\" data-id=\"97180f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>General Principles<\/h2><p>Under Italian law:<\/p><p>A taxpayer who is <b><a href=\"https:\/\/taxing.it\/it\/italian-statutory-tax-residence-test-for-individuals-2024-changes\/\" target=\"_blank\" rel=\"noopener\">tax resident<\/a> <\/b>in Italy for any Italian tax year is, as a general rule, liable to <a href=\"https:\/\/taxing.it\/it\/personal-income-tax-irpef-rates-from-1-january-2024\/\" target=\"_blank\" rel=\"noopener\"><b>Italian income taxes<\/b><\/a> on worldwide income (including pension income\/retirement benefits, even if the payer of the pension\/benefits is not an Italian resident institution);<\/p><p>Italy has a wide range of <a href=\"https:\/\/taxing.it\/it\/list-of-italys-double-tax-treaties-income-tax\/\" target=\"_blank\" rel=\"noopener\">treaties for the avoidance of double taxation (DTA&#8217;s)<\/a>.\u00a0 Under these DTA&#8217;s the general rule is that retirement benefits are taxed <strong>ONLY<\/strong> in the country of tax residence.<\/p><p>However exceptions to the general rule may apply under an applicable DTA, by way of example:<\/p><ul><li>government service pensions\u00a0 &#8211; retirement benefits payable to former employees of the State or subdivision, by that State where the recipient is <strong>not<\/strong> a national of Italy, which are taxed <strong>ONLY<\/strong> in the paying country *.\u00a0 \u00a0Exclusive taxing rights, including as regards retirement benefits relating to government service are reserved to Italy in many of her DTA&#8217;s where the recipient is a national of Italy (and sometimes not a national of the other country);<\/li><li>pensions paid to former employees of certain international institutions where a treaty between Italy and that institution\u00a0 or its founders provides for taxation only in the country of the pension payer;<\/li><li>some of Italy&#8217;s Treaties (e.g. the DTA&#8217;s with Canada, Finland, France, Germany, Luxembourg and Sweden),\u00a0 provide for taxing rights in the other country, as regards pensions paid by institutions in the other country, in which case double taxation is avoided by Italy granting a credit for the foreign tax. Credit on the whole will only be due if the relevant Italian tax due is not a substitute flat tax &#8211; e.g,\u00a0 the <a href=\"https:\/\/taxing.it\/it\/7-per-cent-flat-tax-for-pensioners-coming-to-live-in-the-of-south-italy\/\" target=\"_blank\" rel=\"noopener\">flat tax regime<\/a> for pensioners).<\/li><li>retirement benefits paid by &#8220;private institutions&#8221;, such as life insurance backed pension products and non occupational pensions which may not be classified at under Italian tax rules\/the DTA as a &#8220;pension&#8221; and considered miscellaneous income, generally taxable only in the country of tax residence ;<\/li><\/ul><p>The position is complex and each individual&#8217;s position, and the relevant DTA, if applicable, need to be checked on a case by case basis to determine the correct tax treatment of particular income sources.<\/p><p>It is important to note that the view of the\u00a0 Italian Tax Agency is that a pension paid under the social security legislation of a treaty partner state is always taxable in Italy even if the pensioner worked in government service\u00a0 while contributions were made to the state social security scheme.\u00a0 This concept is enshrined, for example Italy&#8217;s treaty with the U.S. which treats U.S. SSA benefits separately from other kinds of retirement benefits,\u00a0 stating that they are liable to tax only tax only in the country of residence.\u00a0 That means Italy will be entitled to tax US SSA retirement benefits.\u00a0<\/p><p>Also note that despite the wording &#8220;<b>ONLY<\/b>&#8221; in Italy&#8217;s DTA with the U.S. Treaty in the pensions clause (art 18),\u00a0 the\u00a0 U.S. may feel entitled to tax the same income under the &#8220;saving&#8221; clause\u201d in Article 1 (General Scope), under which the United States reserves a right overall to tax their own citizens \u201cas if this Convention had not come into effect\u201d. Due to the saving clause, a U.S. citizen who is a tax resident of Italy and receives U.S. source pension payments may be subject to U.S. tax, notwithstanding the language in Article 18.\u00a0 If income is taxed in both countries the U.S. should offer a foreign tax credit such that the Italian tax paid on the same income reduces or offset the U.S. tax due. Specific U.S. tax advice should be sought.<\/p><p>* HMRC have <a href=\"https:\/\/www.gov.uk\/hmrc-internal-manuals\/international-manual\/intm343040\" target=\"_blank\" rel=\"noopener\">published a useful list<\/a> to help taxpayers identify whether UK source pension schemes are Government or Non-Government for the purposes of the pensions articles of UK DTAs.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6df5240 elementor-widget elementor-widget-text-editor\" data-id=\"6df5240\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Applying the Rules\u00a0 &#8211; A Step-by-Step Guide<\/h2><h3>First Steps<\/h3><p>Given the complexity and the wide range of differing terms across Italy&#8217;s <b>Double Taxation Agreements (DTAs)<\/b>, it is impossible to find a &#8220;one-size-fits-all&#8221; answer. The correct approach must determine your fiscal position by following these steps, in order:<\/p><p><b>Determine Nationality(ies):<\/b> What country or countries are you a <b>national<\/b> of?<\/p><p><b>Analyze Income Sources:<\/b> You require a full, source-by-source listing of your income, specifically detailing the <b>type of retirement benefit plan<\/b> in each case.<\/p><p>It is crucial to note that if any payments consist of other, non pension type,\u00a0 benefits (e.g., disability or invalidity benefits), separate rules may apply.<\/p><p>Generally, the <b>type of pension scheme<\/b> is the key factor that determines if the income from that scheme qualifies for exemption from Italian tax under the government service rules (Article 19).<\/p><p><b>Establish Italian Statutory Residence:<\/b> Are you a <b>tax resident<\/b> of Italy as defined under Italy&#8217;s <a href=\"https:\/\/taxing.it\/it\/italian-statutory-tax-residence-test-for-individuals-2024-changes\/\" target=\"_blank\" rel=\"noopener\">statutory residence test?<\/a><\/p><p><strong>Remember<\/strong><\/p><ul><li>that the Italian test is an <b>&#8220;all in, all out&#8221;<\/b> test for any given calendar year: you are ,generally, either an Italian tax resident for any particular year or you are not.<\/li><li>If you are <b>not<\/b> an Italian tax resident for the tax year, it is highly <b>unlikely<\/b> that you are liable to Italian tax at all on foreign-source pension income.<\/li><\/ul><h3>Special Complexity Check (Dual Residence)<\/h3><p><b>Check for Dual Residence and the Tie-Breaker Clause:<\/b> If you are an Italian tax resident under Italian domestic law <b>and<\/b> a tax resident elsewhere under another country&#8217;s domestic law (a dual resident), you must check the relevant DTA&#8217;s tie-breaker clause.<\/p><ul><li>Applying this clause determines your single treaty country of residence. You must confirm you are entitled to access treaty benefits, requiring an analysis of domestic rules and the specific terms of the treaty.<\/li><li><b>Crucial Financial Warning:<\/b> <b>Before pursuing this course of action,<\/b> you need to weigh the potential tax savings against the potentially considerable legal and accounting costs of establishing a non-resident position under a DTA. Defending a challenge from the Italian Tax Agency (Agenzia delle Entrate) on the grounds that your claimed non-residence contradicts a formal declaration of Italian residency (e.g., an application to the Anagrafe) can be <b>costly and time-consuming.<\/b><\/li><\/ul><h3>Taxation in Italy (If Tax Resident)<\/h3><p><b>Determine Taxing Rights (If Resident in Italy):<\/b> If you are an Italian tax resident for the year, the next step is to review your pension income and determine which country has the right to tax the income under the DTA.<\/p><ul><li>It may be that <b>both<\/b> countries have taxing rights, in which case you must ensure that a credit for the Italian tax is provided by the source country to avoid double taxation.<\/li><li>You must also consider the extra administrative complexities if the foreign jurisdiction works with a currency other than the Euro and has a different tax year-end from Italy.<\/li><\/ul><p><b>Analyze Foreign Tax Credit and Refunds:<\/b><\/p><ul><li>If your pension income is taxed at source by the country that pays the pension, you need to consider whether Italy will grant a tax credit for the foreign tax paid. You must understand the documentary requirements to support this credit claim and ensure all supporting documents are available when you file your Italian tax return.<\/li><li><b>Important Note:<\/b> Italy will <b>not<\/b> grant a foreign tax credit where the DTA stipulates that the pension income is taxable <b>ONLY<\/b> in Italy (exclusive taxing right). If the foreign tax was improperly withheld, you will need to file a refund claim in the foreign country, respecting any applicable limitation periods.<\/li><\/ul><p><b>Determine Italian Tax Basis:<\/b> Once it is established that the pension income is taxable in Italy, a final decision must be made on <b>how<\/b> that income is treated for tax purposes. This step may have a large financial impact:<\/p><p><b>Option A (The Standard Rate):<\/b> Is the pension income defined as &#8220;pension&#8221; income, assimilated to <b>employment income<\/b>? This means it is liable to tax at\u00a0 <a href=\"https:\/\/taxing.it\/it\/personal-income-tax-irpef-rates-from-1-january-2024\/\" target=\"_blank\" rel=\"noopener\"><b>scale rates<\/b><\/a> (23% to around 47% including regional and municipal supplements).<\/p><p><b>Option B (Potentially a Lower Rate and reduced taxable base):<\/b> Or is the plan structured so it can be treated as <b>investment income<\/b>? In this case, only the growth element or capital gain within the fund is liable to tax, often at a lower, fixed rate.<\/p><p><b>Establishing the latter is highly complex.<\/b> The fact that contributions or investments made into the plan were not eligible for a tax deduction under foreign law may <b>not, <\/b>on its own, be a determining criterion under Italian rules.<\/p><p>This is an area where <b>specialist\u00a0 tax advice is crucial <\/b>to check if it is possible \u00a0to avoid falling into a higher tax bracket\u00a0 and increased taxable base.<\/p><h3>Advance Planning<\/h3><ul><li>People with complex pension arrangements should considera the position and especially:withdrawal of funds held in pension schemes where these can be taken out tax free in the original country under that country&#8217;s tax legislation (e.g Roth IRA&#8217;s, 25% tax free lump sums in the UK, non-taxable Super etc.)<\/li><li>tax deferral or exemption products that work under Italian rules with a clear, no grey area tax treatment.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61b6c60 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"61b6c60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>IVAFE &#8211; wealth tax<\/h2><p>See <a href=\"https:\/\/taxing.it\/it\/italian-foreign-asset-reporting-obligations-in-quadro-rw-and-ivafe-for-foreign-pension-schemes\/\">this article f<\/a>or more information<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78b897d elementor-widget elementor-widget-text-editor\" data-id=\"78b897d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Making sense of the position\u00a0<\/h2><p>For pensioners coming to live in Italy the position as to where and how retiral benefits are taxed can be extremely complex\u00a0 and if decisions are left to be taken shorty before tax filings are being prepared, a hard pressed tax return preparer will struggle to identify the correct treatment. This should be done ahead of a move, leaving time to ask the authorities for confirmation, if considered necessary, and\u00a0 if possible, establish exemption from tax in one of the two countries states ahead of time.\u00a0 This approach also gives time to carry out any restructure pension and investments ahead of the move to simplify the position and reduce scope for grey areas.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17a21f9 elementor-widget elementor-widget-text-editor\" data-id=\"17a21f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Amount To Be Taxed<\/h2><h4>Timing &#8211; the &#8220;Taxable Moment&#8221;<\/h4><p>If your pension is liable to tax in Italy (which will be the general position absent exemption under a DTA or other international agreement) then you need to follow Italian rules on the timing of a receipt for tax purposes.\u00a0 The general principle under Italian tax rules, applicable to individuals\u00a0 &#8211; the rules may be different for business income &#8211; income is taxable at the time it is received. As regards retirement benefits this will generally be the day on which payment of the benefit is received. If the benefit is received in a non Euro currency it needs to be converted into Euro at the appropriate monthly average rate per <a href=\"https:\/\/tassidicambio.bancaditalia.it\/terzevalute-wf-ui-web\/averageRates\" target=\"_blank\" rel=\"noopener\">Bank of Italy<\/a> exchange rates.<\/p><p>Pension institutions in some countries countries issue an annual certificate of pension\/retirement benefits paid in the course of the year, sometimes showing tax withheld, if any (e.g. form P60 in the UK or 1099 in the U.S).\u00a0\u00a0<\/p><h4>Receipts in non Euro Currencies<\/h4><p>As an Italian tax resident you must report your income in Euros.\u00a0 There then arrives an issue if the retirement benefits are paid in a non Euro currency and translating the original values in foreign currency to Euro.\u00a0 In this case it is necessary, if you want to do things properly, by listing\u00a0 the dates of each receipt during the year and the amount, so as to be able to convert non Euro values into Euro at the applicable monthly rate\u00a0 &#8211; ideally using <a href=\"https:\/\/tassidicambio.bancaditalia.it\/terzevalute-wf-ui-web\/averageRates\" target=\"_blank\" rel=\"noopener\">Bank of Italy exchange rates<\/a> &#8211;\u00a0 for the month of receipt. And whilst the Tax Agency are unlikely to complain if you use a different average annual rate and apply it to\u00a0 the total shown in the annual certification issued by your pension provider in a consistent manner, doing it properly should not be too onerous. It is actually quite easy of you can download your bank statements directly into Excel or Google Sheets, remove all non relevant transactions living just a list of pension receipts.<\/p><h4>Different Tax Year Ends<\/h4><p>Where the foreign tax year is different from the Italian tax (calendar) year,\u00a0 a month by month listing of pension receipts becomes necessary in order to report actual amounts received in the Italian tax (calendar) year by reference to amounts shown received in the bank statements.\u00a0 The total of actual receipts can then be reconciled, more or less precisely, to the annual certificates spanning the Italian tax year, to check that the amounts shown per bank statements on a calendar year basis reconcile to the annual certificates issued on the basis of the foreign tax year.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb7f6fe elementor-widget elementor-widget-text-editor\" data-id=\"eb7f6fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Template Spreadsheet<\/h2>\n<p>Click <a href=\"https:\/\/docs.google.com\/spreadsheets\/d\/1V8Rhzn-b40-T3VSyTaUFqDaPzJCAf0gqtRLwXmLEtx4\/edit?usp=sharing\" data-wplink-edit=\"true\">qui<\/a>&nbsp;or on the preview screen below to view a Google Sheet template for this purpose. You download as an Excel&nbsp; file or make a copy in Google Sheets if you want to edit the file.<\/p>\n<p>You can give the completed spreadsheet showing the calculations and reconciliation to the foreign annual certificates along with the annual certificates themselves to whoever is preparing your tax return, so as to have the requisite audit trail in case of enquiry by the Italian Tax Agency. Original bank statements should be kept in case these need to be produced. remember that the Italian Tax Agency have, as a general rules 6 years from the end of the relevant income year to raise an assessment on the tax return, so you should keep supporting documents for at least 6 years.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81a9d55 elementor-widget__width-initial elementor-widget elementor-widget-html\" data-id=\"81a9d55\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"position: relative; width: 100%; height: 500px;\">\r\n  <!-- Transparent link over iframe -->\r\n  <a href=\"https:\/\/docs.google.com\/spreadsheets\/d\/1V8Rhzn-b40-T3VSyTaUFqDaPzJCAf0gqtRLwXmLEtx4\/edit?usp=sharing\" \r\n     target=\"_blank\" \r\n     rel=\"noopener\" \r\n     style=\"position: absolute; top: 0; left: 0; width: 100%; height: 100%; z-index: 2;\">\r\n  <\/a>\r\n\r\n  <!-- Embedded Google Sheets preview -->\r\n  <iframe \r\n    src=\"https:\/\/docs.google.com\/spreadsheets\/d\/e\/2PACX-1vQmbc2yzOVexPlw9PLMwwGnhg6wyUeP35NZzFPKhiyI4xslla6SGErZc34KfZWlf9HYOJKvc7HwxjyE\/pubhtml?gid=0&amp;single=true&amp;widget=true&amp;headers=false\" \r\n    width=\"100%\" \r\n    height=\"500\" \r\n    style=\"border: 1px solid #ccc; border-radius: 8px; display: block;\" \r\n    frameborder=\"0\">\r\n  <\/iframe>\r\n<\/div>\r\n\r\n\r\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>If your pension is liable to tax in Italy (which will be the general position absent exemption under a DTA) then you need to follow Italian rules on the timing of a receipt for tax purposes.\u00a0<\/p>","protected":false},"author":1,"featured_media":780,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[128],"tags":[],"class_list":["post-6892","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-pensions"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Italian Tax on Foreign Pensions | Taxing.It<\/title>\n<meta name=\"description\" content=\"If your pension is liable to tax in Italy (which will be the general position absent exemption under a DTA) then you need to follow Italian rules on the timing of a receipt for tax purposes.\u00a0\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxing.it\/it\/italian-tax-on-foreign-pensions\/\" 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