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 […]

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” – 70%/90% Tax break to attract “human capital” to Italy – pre 2024 Rules

The Italian Council of Ministers in a Press Release no 54 of 16 October 2023 proposed a significant  reform of the Italian Impatriates Regime.  The reform was enacted by Legislative Decree Dec. 27, 2023, No. 209 which was published in the Official Gazette (OG General Series No. 301 of 28-12-2023) and is stated to enter force from 1 […]

Italy Tax Guide

Overview This is a very general guide and only intended to give some basic background information. It should not be seen as a substitute for specific advice.  It focusses on the taxation of individuals and does not deal in any detail with the taxation of income from business activities (see here for more information). Table […]