Trends and Predictions
14.1 Digital Transformation Italian businesses are increasingly adopting digital tools, including e-invoicing, cloud accounting, and remote collaboration platforms. Government incentives such as the “Piano Nazionale Transizione 4.0” support investment in digital infrastructure and innovation. 14.2 ESG and Sustainability Environmental, Social, and Governance (ESG) criteria are gaining traction among investors and regulators. Companies are expected to […]
Italian Business Structures: Overview
This blog post is intended to provide a high level overview of the types of business structures available to investors in a business to be carried on in Italy and applies primarily to the situation where the investors are individuals – separate and different considerations may apply where the investor is a corporate body. It […]
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 […]
Estimating your Italian tax liabilities (Employees)
Under current Italian tax residence rules you are considered as either tax resident or not for any full tax (calendar) year – there is no split year concept, except in some limited circumstances – and you will deemed resident in Italy under the Italian statutory residence test if you are physically present in Italy, registered […]
Coming to live and Italy – the top tax mistakes
Tax in Italy Your liability to tax in Italy depends primarily (but not, by any means, only) on your tax 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 tax (calendar year) […]
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 […]
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 […]
Italian Tax Residence – Interaction between Tax Rules and Registration with your Local Authority (Comune)
What Is the Anagrafe? The Anagrafe is Italy’s civil registry of the individuals who have established their residence (centre of vital interests and habitual abode(Anagrafe della popolazione residente), withing the jurisdiction of an Italian Comune (local municipality). It records: All residents (Italian citizens and foreign nationals) Their official address Family composition Vital statistics (birth, marriage, […]