What are they?   It is important to note that each tax relief has specific eligibility criteria, timings, deadlines and requirements, so consultation on any specific works with a professional (in the first instance a Geometra or Architetto) is essential in order to determine which ..read more

Italian Government Press Release The Press Release reports that the Italian Council of Ministers, in a meeting on 7 August 2024,  approved the text of a Decree-Law  introducing a series of urgent tax and other measures. A Decree-Law is an executive measure of the Council ..read more

Departure From Italian Shores If you have decided to say arrivederci or adieu to the Bella Vita after a period of residence in Italy, there are a few considerations in terms of tax that you should bear in mind.  Fiscal Code Number You do not ..read more

Italy has a number of Special Tax Regimes. By special we mean regimes that offer more favorable rates of tax or more favorable methods of calculating the tax base, compared to the rules applicable to standard income tax  and the relevant scale rates of tax ..read more

The Legislative Decree on International Taxation, No. 209 of 27 December 2023 introduced some important modifications to the Italian rules on the tax residence of individuals and the  statutory test of tax residence (STTR). The STTR contained in art. 2, para.  2 of the Italian ..read more

Tax Resident in Italy Doing business Through a Non Italian Company Modern information technology permits people to work from a laptop or computer wherever they find themselves. In the circumstances, you might think that using a foreign company can help reduce your tax burden.  It ..read more

What is it? The “interpello” procedure gives a taxpayer the possibility of obtaining an advance  written opinion from the Italian Tax Agency on a particular question or tax related issue. Qualifying persons: both resident and non-resident taxpayers are entitled to forward the query to the ..read more

These are the personal income tax rates that apply after 1 January 2024. For applicable rates before that date please click ..read more

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 ..read more

By 30 November of each year, Italian taxpayers must make payment of the second payment on account. The first payment was due earlier in the year at the same time as the tax due for FY 2019. The amount to be paid by way of first and second account payments is primarily based on the tax due as shown in the tax return for the previous year.  Payment can be made by authorising your tax preparer to mandate the Tax Agency to take the money from your account or by payment via the form F24 at any Italian bank or by home banking. The payment on account concerns, as regards individuals, mainly: IR ..read more