Categoria: ITALIAN TAXATION

BY COLIN JAMIESON It is clearly the intention of the legislator that individuals requesting the DV Visa/Stay Permit need to be entirely compliant with their Italian tax and social security obligations. Italy has two very attractive tax regimes which can apply to digital nomads:- the Regime Forfettario – a 5% flat tax for the first five years […]

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 the first time into Italian law. […]

WHO CAN MAKE AN ITALIAN WILL? A person who is at least 18 years old; the legal owner of the assets; of sound mind (capace di intendere e di volere). In the event of a dispute over the mental capacity at the time of drafting the will, a court will decide. WHO SHOULD MAKE AN […]

In Italy there is common saying when anyone earn a lot of money: he probably inherited from his American uncle !In the common practice it can often happen on the contrary. There a lot of Americans or Australians who had distant relatives in Italy without any other heirs except them. What should the lucky American […]