Categoria: TAX PLANNING

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 […]

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 […]

There are basically two ways to become an Italian Citizen. One is to sneak into an Italian woman’s womb and make sure to be delivered after nine months in proximity to a Trattoria, so that you can enjoy a good dish of spaghetti as you come out. The second is to claim Italian Citizenship through […]

In the “2017 Budgetary Law”, definitively approved on 7 December 2016, the Italian Government has introduced a series of dispositions aimed at creating incentives for foreign investments in Italy. Who have a large patrimony , could be interested in obtaining a fiscal residence in Italy through the combination of two dispositions contained in the 2017 […]