Categoria: MISCELLANY

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. […]

The Italian legal system, based upon the Civil Law, is characterised by a very high number of laws and a significant variety of grounds for appeal. It is important to stress that legal proceedings, both civil and criminal, generally last many years. The necessary legal proceedings are time consuming and will therefore have a direct […]

In recent times the idea of negotiation, which is present in almost all the human activities, evolved from the resolution of a human conflict to the concepts of conflict resolution in psychology, which were adopted by some lawyers in the beginning of ADR movement; thence some recent movements brought the concept of negotiation towards a […]

ITALIAN LAW ON CAR ACCIDENTS According to the Italian Civil Code – articles 2043 and 2054 – any individual causing a damage has the duty to make it good and restore the victim, putting him back in the position he would have found himself if the damage had not occurred at all. In the event of […]

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 […]

The acquisition of a winery An expanding market The wine is, in the panorama of world agri-food trade, one of the most globalized products. Now sold and consumed around the world, the wine trade increased from less than 7 billion in the late ’80s to more than $ 34 billion in 2013 more than any […]

The case in which an expat resident in Italy receives a lump sum or an annuity from a pension fund or a foreign insurance company ( e.g. Traditional and ROTH IRA in U.s., Register retirement Saving plan in Canada) is now widespread. However, it is not easy to understand what system of taxation has to […]

WHO CAN MAKE AN ITALIAN WILL  A person who is at least 18 years old the legal owner of the remaining 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 […]

Once upon a time there was an Englishman in Liguria like Stings music ‘Englishman in New York’. One could ask the question,what the hell is an Englishman doing in this Province? Perhaps he is attracted to the fact that Genoa has the same flag of  St  George  as  England : the red cross on a […]