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 […]
This is a (very) simplified table of the registration taxes due on certain documents. The tax office will apply the tax according to the substance of the effect that the document has, not the form.
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 […]
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 […]
With the establishment of the “Indici sintetici di affidabilità” – ISA’s or Summary Reliability Indices, the Italian Tax Agency aims to “facilitate the compliance of tax obligations and encourage the spontaneous emergence of taxable income.” These indices form part of a wider initiative for Italian […]
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 […]
Do you want to buy a house but cannot find a bank to put up the finance you need. Are you concerned about making a commitment to buy but not sure about the timing? Italian law has a solution: the “Rent to Buy” scheme (affitto […]
Italian resident taxpayers who own real estate and certain kinds of financial assets outside Italy are required to deal with IVIE and IVAFE which are both asset taxes due on the capital value of assets held outside Italy.