Italy enacts new Digital Nomad Work Visa

Italy has introduced new rules to allow non-EU citizens who are “digital nomads”  entry into Italy to live and work remotely. An amendment to the Law converting Decree-Law n. 4/2022 (Sostegni ter) legally defines who is to  be considered a digital nomad as a  worker […]

Payments on account for small businesses

The Italian Tax Agency has recently published (in Resolution no. 93/E of November 12, 2019) clarification on the remodeling of payments on account for taxpayers small businesses subject to the new rules and taxpayers on the lump sum flat tax regime (regime forfettaria)  following the […]

The “Airbnb Tax” referred to the European Court

Italian Council of State refers Airbnb’s appeal to the ECJ Airbnb has recently written to its hosts to say that the Italian Council of State has decided to refer to the European Court of Justice  the issues raised in Airbnb’s appeal against the ruling of […]

The Double Whammy

What is the double whammy in Italian tax? The “double whammy” is what hits new businesses in the second year after start-up. No tax in your first year You pay no tax in your first year of operations but the tax due for that first […]