With this type of tax agreement you do not have to actually live in Italy,
which gives you the chance to obtain a special tax status and tax residency
without the need to stay in the country on a constant basis.
Permanent residency in Italy will give you the right to live in the country year-round and also visit other countries in the Schengen area visa-free
Under this regime, there is no progressive scale of taxation, and for your entire foreign income you pay only a fixed amount of 100,000 euro each year
You can receive this special tax residency even without staying in Italy year-round
Concluding a tax agreement will give you and your whole family the right to reside permanently in Italy
TAX AGREEMENT IN ITALY
A fixed amount of tax for
income from outside Italy:
100 000 euro each tax year for the main applicant
25 000 euro each year for each additional family member
WHAT THE TAX AGREEMENT COVERS?
Income from foreign real
Income from employment and
self-employment carried out abroad
Dividends and interest from
foreign legal entities
Business income from
Other income, including capital gains
from assets and activities
carried out abroad
THE NORMAL TAX REGIME
FOR INCOME FROM A
SOURCE WITHIN ITALY
a progressive taxation scale
up to 43%
EXCEPTIONS TO THE TAX AGREEMENT
FOR THE FIRST 5 YEARS:
YOU ARE EXEMPT
FROM THE STANDARD
YOU ARE EXEMPT
You are exempt from IVIE (tax on real estate property abroad) and IVAFE (tax on property and financial assets abroad)
YOU ARE EXEMPT
FROM TAX ON
You are exempt from tax on inheritance and gifts in the case of transfers connected with a death, donation, or other gratuitous transfer of assets abroad (including transfers of assets to a trust), regardless of the relationship between the new Italian resident who transfers the assets and his/her assignee
In order to submit an application for a favorable tax status in Italy, individuals must provide a decision (interpello) to the Italian tax authorities before September 30 during the tax period that follows the change in their place of residence.
In the option that is chosen, you must specify your last country of tax residency and the members of your family, which have changed their place of residence to Italy.
The chosen option can be annulled, and in any case it will lose its validity after 15 tax periods have passed. In the event of non-payment, partial payment, or overdue payment of an obligatory tax, the favorable tax status will lose its validity. Actions with regard to previous tax periods remain valid.
If the tax status is annulled or if it expires, an individual will not be permitted to apply again for a favorable tax status.
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