{"id":6967,"date":"2025-09-04T10:16:37","date_gmt":"2025-09-04T08:16:37","guid":{"rendered":"https:\/\/taxing.it\/?p=6967"},"modified":"2026-01-27T14:17:14","modified_gmt":"2026-01-27T13:17:14","slug":"list-of-black-list-countries","status":"publish","type":"post","link":"https:\/\/taxing.it\/it\/list-of-black-list-countries\/","title":{"rendered":"Black List Countries"},"content":{"rendered":"
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Presumption of Tax Residence<\/h2>

Article 2, paragraph 2-bis of the Italian Income Tax Code (TUIR – Presidential Decree No. 917\/1986) contains a specific anti-tax avoidance provision concerning the tax residency of Italian citizens.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Reversing the Burden of Proof:<\/b><\/h2>

This provision establishes a rebuttable presumption that an Italian citizen who transfers their residence to a country or territory identified as a “tax haven” or “blacklisted country” remains, notwithstanding the transfer, a tax resident of Italy. This means that even if they formally deregister from the Italian resident population registers (Anagrafe), and, for Italian citizens,\u00a0 register in the Register of Italians Resident Abroad (AIRE),\u00a0 they are still considered Italian tax residents (and hence liable to Italian tax on worldwide income) for income tax purposes, unless they can provide compelling evidence to the contrary.<\/p>

Paragraph 2-bis introduces, through the introduction of a legal presumption, a switch of the burden of proof between the taxpayer and tax authorities.\u00a0 Instead of the tax authorities having to prove that a transfer of residence is not a valid transfer for tax purposes, such the the taxpayer remains liable to Italian tax on worldwide income, it is up to the taxpayer to prove, by reference to adequate supporting doumentary evidence,\u00a0 that there has been has a substantial and effective transfer of tax resdience abroad.<\/p>

The rule is designed to discourage Italian citizens from transferring their tax residence to low-tax jurisdictions\u00a0 in order to avoid Italian taxation, without genuinely severing their ties with Italy. The burden of proof lies with the taxpayer to demonstrate that their move is genuine and that their center of vital interests (personal, family, and economic) and habitual abode is truly located in the foreign country.<\/p>

The “blacklisted countries” are specifically identified by a Ministerial Decree. The main decree for individuals in this context is\u00a0Ministerial Decree of 4 May 1999. It is important to note that this list has been subject to amendments over time, with countries being added or removed based on agreements, cooperation, and changes in their tax regimes. For example, Switzerland was recently removed from this specific blacklist for individuals, effective from fiscal year 2024.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Different Lists<\/b><\/h2>

Italy has various “lists” for different tax purposes for example:<\/span><\/p>