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 […]

Table of Main Registration Taxes in Italy

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.  

Tax changes for paper and electronic meal vouchers

  The Italian 2020 Finance Law has made some changes to the tax rules applicable to “Ticket Restaurant” (luncheon vouchers or meal tickets). These vouchers are commonly used by Italian businesses to assist employees traditionally predominantly to cover the cost of the mid-day meal. In […]

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 […]

Coming to live and Italy – the top ten tax mistakes

Tax in Italy Your liability to tax in Italy depends primarily on your residence status.  If you are tax resident (read this article for an explanation of what this means) in Italy in any year – and you are either tax resident for a particular […]

IVIE & IVAFE – Wealth Tax on Foreign Property

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.