IMU – Local Real Estate Ownership Tax
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 […]
Italian Source Income – Definition
The Importance of Identifying Italian Source Income The Italian tax Code contains a specific definition of Italian source income – or rather a list of types of income that are deemed under the Italian Tax Code to have an Italian source. If you are tax resident in Italy for any tax year (under the test […]
Italy enacts new Digital Nomad Work Visa
The Digital Nomad Visa On 4 April 2024 a Ministerial Decree issued by the Italian Interior Minister was published in the Italian Official Gazette. Effective 5 April 2024, the Decree implements the Digital Nomad Visa and Stay Permit envisaged by a 2022 Law amending the Italian Immigration Code and introducing the Digital Nomad Visa for […]
Impatriates Regime 2024
The 2024 Impatriates Regime for Individuals Legislative Decree no. 209 of 27 December 2023 was published in the Official Gazette (OG General Series No. 301 of 28-12-2023) and is stated to enter into force from 1 January 2024. The Decree, an executive measure, was approved by the Italian Council of Ministers pursuant to authority granted […]
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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
Reform of the Italian Impatriates Regime, Tax Residence Test and Incentives for Transfers of Businesses to Italy.
Reform of the Impatriates Regime The Italian Council of Ministers has approved approved the final draft text of the law modifying the Impatriates Regime. See this article for the latest information Italian Council of Ministers Press release n. 54 of 16 October 2023Reform of the Italian Impatriates Regime, Tax Residence Test and incentive for […]
Request an Italian Fiscal Code Number
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 […]
The Italian Fiscal Code Number
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