File your tax return in Italy with Studio A&P

If you are an Italian citizen living abroad or an expat with income in Italy, it is essential to know your tax obligations under Italian law.
Arletti & Partners offers specialized tax advice to help you file your tax return in Italy and abroad.

What foreign income must be declared in Italy?

If you are an Italian Tax Resident

In Italy, tax resident individuals are subject to the principle of worldwide taxation, which means they must declare all income received, whether produced in Italy or abroad.

This includes employment, self-employment, business, capital, real estate and other miscellaneous income.

If you are NOT an Italian Tax Resident

Individuals who are not tax residents in Italy are, on the other hand, subject to taxation limited to income generated in the territory of the State.

Foreign income to be declared in Italy:

Employment income: compensation received for work activities performed abroad.
Self-employment income: compensation for services performed abroad.
Business income: profits from entrepreneurial activities carried out abroad.
Capital income: interests, dividends and other financial income obtained from foreign investments.
Real estate income: rental fees or other income from real estate located abroad.
Other income: any other kind of income received abroad that falls into the categories provided by Italian tax law.

To avoid double taxation, Italy has entered into treaties with various countries that provide mechanisms such as tax credits for taxes paid abroad.

What happens if I don't declare foreign income in Italy?

Failure to declare foreign income can result in significant penalties. Thus, it is crucial to carefully assess your tax position and, if necessary, seek expert advice to ensure compliance with applicable regulations.

How A&P can help you with Tax in Italy

Our Tax Consultants will prepare a dedicated quote providing all the documents and information necessary to complete the tax return, both in Italy and abroad.

Italian Tax Return for Residents

Studio A&P can help you with:

the compilation of the RW framework, dedicated to the annual monitoring of financial assets and equity investments held abroad by natural persons resident in Italy,
the payment of property tax on the value of properties abroad (IVIE),
the payment of property tax on the value of financial products held abroad (IVAFE)

Italian Tax Return for Non Residents

Studio A&P provides assistance in compiling and submitting the PF Income Model and in qualifying as non-residents.

Foreign Tax Credit Recovery

Studio Arletti & Partners provides assistance in the application of bilateral conventions to avoid double taxation and in applying for credit for taxes paid abroad in the tax return through the correct compilation of the EC Framework.

Foreign Tax Returns

Studio A&P will coordinate the correct determination of income and taxes in each country through the application of bilateral conventions to avoid double taxation.

Thanks to our consolidated partner network, which covers most of the European and non-European territory, we are able to support our customers in submitting tax returns both in Italy and abroad. Furthermore, if our client is already followed by a personal foreign consultant, we offer direct coordination with the existing consultant.

All the services offered are carried out online, in full compliance with the privacy legislation.

Italian Tax Return

Being fiscal residents grants greater deductions in determining the tax, but also entails additional obligations like the compilation of the RW framework, as well as the payment of the related property taxes like:

What if I'm not an Italian Tax Resident?

According to the Italian tax system, those who hold income from Italian sources, even if fiscally resident abroad, are required to declare them.

Non-resident subjects must submit the PF Income Model in the same version available for subjects resident in Italy and must qualify as non-residents.

Foreign Tax Returns

Foreign tax returns shall be filed by individuals who:

produce part of their income in a country other than that of residence, or
transfer their residence to a new country

Foreign Tax Credit Recovery

In the event that outright taxes have been paid in countries other than Italy where income was received, it is still possible to deduct the taxes already paid by the Italian ones in the form of a tax credit, within the limits established by art. 165 of the TUIR.

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Languages available: English and Italian.

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Get a quotation for Italian and Foreign Tax Returns for Expat

Fill out the form below to receive a personalized quote for your tax return in Italy.

1. Informazioni personali/Personal information
Nome e cognome del contribuente che deve presentare la dichiarazione per l'anno 2024 / Name and surname of the taxpayer who should file the 2024 tax return*
Nome / Name Cognome / Surname
Autorizzo lo Studio Arletti&Partners ad inviarmi il preventivo e la lettera di incarico tramite email / I hereby authorize Arletti&Partners to send me the fee quote and engagement letter by means of an electronic file*
- I agree
Indirizzo email da utilizzare allo scopo / For this purpose the following email address should be used*
Enter Email Confirm Email
Responsabilità / Responsability*
- Sono consapevole che lo Studio Arletti&Partners fornirà un preventivo sulla base delle informazioni da me fornite e che tale preventivo verrà rettificato qualora le informazioni fossero incomplete o non corrette / I am aware that Arletti&Partners will estimate the professional fee based on the information provided and that the fee quote will be revised in case such information is not complete or inaccurate.
Normativa sulla privacy / Privacy policy*
- Confermo di aver letto l’informativa sul trattamento dei dati personali di cui all’art. 13 del GDPR 2016/679 / I have read the information pursuant to art 13 of the GDPR 2016/679 available at the following link: Information
Hai un codice fiscale italiano? / Do you have an Italian ID number (codice fiscale)?*
- Sì / Yes
- No
Inserisci il tuo codice fiscale / Enter your Italian Fiscal Code (codice fiscale)*
Inserisci il tuo codice di identificazione fiscale estero / Enter your foreign tax identification number*
Hai una partita IVA italiana? / Do you have an Italian VAT number?*
- Sì / Yes
- No
La tua partita IVA italiana è stata gestita dallo Studio Arletti per il 2024? / Has your Italian VAT number been handled by Studio Arletti for 2024?*
- Sì / Yes
- No
Inserisci la tua partita IVA italiana / Enter your Italian VAT number*
Conferma il tuo attuale indirizzo di residenza / Please confirm your current residential address*
Avete uno SPID (Sistema Pubblico di Identità Digitale) italiano? / Do you have an Italian SPID (Sistema Pubblico di Identità Digitale)?*
- Yes
- No
Avete una Carta di Identità Elettronica (CIE) italiana abilitata all'accesso dei servizi governativi online? / Do you have an Italian Electronic Identity Card (CIE) enabled to access government services online?*
- Yes
- No
E' la prima dichiarazione dei redditi che presenti in Italia ? / Is this your first tax return filed in Italy ?*
- Sì / Yes
- No
Hai presentato la dichiarazione dei redditi per l'anno 2023 con lo Studio Arletti&Partners / Have you filed your 2023 tax return with Arletti&Partners last year?*
- Sì, la mia situazione fiscale é la stessa dell’anno precedente / Yes, my tax postion is the same as last year
- Sì, la mia situazione fiscale ha avuto variazioni per cui devo chiedere un preventivo aggiornato / Yes, my tax position had some changes therefore I need to get an updated fee estimate from A&P
- No
Cittadinanza / Nationality*
- Sono cittadino di uno Stato UE / I am citizen of a Member State of the European Union
- Sono cittadino di uno Stato extra-UE / I am citizen of a non EU-country
Sei in possesso di un valido permesso di soggiorno e/o di lavoro in Italia? / Are you legally entitled to live and/or work in Italy under an immigration point of view?*
- Sì / Yes
- No
- No, in quanto non vivo né lavoro in Italia / No, as I do not live nor work in Italy
Attenzione: é necessario richiedere assistenza al fine di verificare la tua posizione da un punto di vista di normativa sull’immigrazione / Attention: you need to seek assistance in order to verify your status under an immigration point of view
2. Posizione personale per anno 2024/Personal position for year 2024
Sei considerato fiscalmente residente in uno stato estero per l'anno 2024? / Are you considered a tax resident of a foreign country for year 2024?*
- Sì / Yes
- No
Hai vissuto in Italia per tutto l'anno 2024? / Did you live in Italy for the full year 2024?*
- Sì / Yes
- No
In quale stato sei considerato fiscalmente residente per il 2024? / Which country are you considered a tax resident of for year 2024?*
Country
Sei arrivato in Italia nel corso dell'anno 2024? / Did you arrive in Italy during 2024?*
- Sì / Yes
- No
Specificare la data di arrivo in Italia / Please specify the date when you physically arrived in Italy*
DD slash MM slash YYYY
Specificare lo stato estero in cui si risiedeva prima dell'arrivo in Italia / Please specify the foreign country where you resided prior to arrival to Italy*
Country
Hai lasciato l'Italia nel corso dell'anno 2024? / Did you leave italy during 2024?*
- Sì / Yes
- No
Specificare la data in cui hai lasciato l'Italia / please specify the date when you physically left Italy*
DD slash MM slash YYYY
Specificare lo stato estero di destinazione dopo la partenza dall'Italia / Please specify the foreign destination country after your departure from Italy*
Country
Sei stato fisicamente presente in Italia per oltre 183 giorni nel 2024 (più di 183 giorni)? / Have you been living in Italy for most of 2024 (more than 183 days)?*
- Sì / Yes
- No
Sei iscritto all'Anagrafe della Popolazione Residente in Italia per tutto l'anno 2024? / Have you been registered in the Registry of Resident Population in Italy (named Anagrafe della Popolazione Residente) for the full year 2024?*
- Sì / Yes
- No
Ti sei iscritto all'Anagrafe dei Residenti in Italia nel corso dell'anno 2024? / Did you register in the Registry of Resident Population in Italy during 2024?*
- Sì / Yes
- No
Specificare la data di iscrizione all'Anagrafe in Italia / Please specify the date of registration with the Anagrafe in Italy*
DD slash MM slash YYYY
Ti sei cancellato dall'Anagrafe dei Residenti in Italia nel corso dell'anno 2024? / Did you deregister from the Registry of Resident Population in Italy during 2024?*
- Sì / Yes
- No
Specificare la data di cancellazione dall'Anagrafe in Italia / Please specify the date of cancellation with the Anagrafe in Italy*
DD slash MM slash YYYY
Hai cittadinanza italiana? / Are you an Italian national?*
- Sì / Yes
- No
Sei stato iscritto all’Anagrafe Italiani Residenti all’Estero (c.d. AIRE)?/ have you been enrolled in the Anagrafe Italiani Residenti all’Estero (“AIRE”)?*
- Sì / Yes
- No
Specificare data di iscrizione / Please specify the date of registration with AIRE*
DD slash MM slash YYYY
Specificare data di cancellazione AIRE se presente / Please specify the date of cancellation with AIRE if any
DD slash MM slash YYYY
3. Posizione familiare anno 2024/Family status year 2024
Sei coniugato o in unione civile? / Are you married or in a civil union?*
- Sì / Yes
- No
Inserisci nome e cognome del coniuge/partner / Insert Name and Surname of the spouse/consort*
First Last
Hai figli? / Do you have children?*
- Sì / Yes
- No
La tua famiglia ha vissuto in Italia per tutto l'anno 2024? / Did your family members live in Italy for the full year 2024?*
- Sì / Yes
- No
La tua famiglia è arrivata in Italia nel corso dell'anno 2024? / Did your family members arrive in Italy during 2024?*
- Sì / Yes
- No
Specificare la data di arrivo in Italia della famiglia / Please specify the date when your family members physically arrived in Italy*
DD slash MM slash YYYY
Specificare lo stato estero in cui la famiglia risiedeva prima dell'arrivo in Italia / Please specify the foreign country where your family members resided prior to arrival to Italy*
Country
La tua famiglia ha lasciato l'Italia nel corso dell'anno 2024? / Did your family members leave italy during 2024?*
- Sì / Yes
- No
Specificare la data in cui la tua famiglia ha lasciato l'Italia / please specify the date when your family members physically left Italy*
DD slash MM slash YYYY
Specificare lo stato estero di destinazione della famiglia dopo la partenza dall'Italia / Please specify the foreign destination country of your family members after your departure from Italy*
Country
La tua famiglia è stata fisicamente presente in Italia per oltre 183 giorni nel 2024 (più di 183 giorni)? / Have your family members been living in Italy for most of 2024 (more than 183 days)?*
- Sì / Yes
- No
La tua famiglia è stata iscritta all'Anagrafe della Popolazione Residente in Italia per tutto l'anno 2024? / Have your family members been registered in the Registry of Resident Population in Italy (named Anagrafe della Popolazione Residente) for the full year 2024?*
- Sì / Yes
- No
La tua famiglia si è iscritta all'Anagrafe dei Residenti in Italia nel corso dell'anno 2024? / Did your family members register in the Registry of Resident Population in Italy during 2024?*
- Sì / Yes
- No
Specificare la data di iscrizione all'Anagrafe in Italia della famiglia / Please specify the date of registration with the Anagrafe in Italy of your family*
DD slash MM slash YYYY
La tua famiglia si è cancellata dall'Anagrafe dei Residenti in Italia nel corso dell'anno 2024? / Did your family members deregister from the Registry of Resident Population in Italy during 2024?*
- Sì / Yes
- No
Specificare la data di cancellazione dall'Anagrafe in Italia della famiglia / Please specify the date of cancellation with the Anagrafe in Italy of your family members*
DD slash MM slash YYYY
I tuoi familiari hanno cittadinanza italiana? / Is any of your family member an Italian national?*
- Sì / Yes
- No
I tuoi familiari sono stati iscritti all’Anagrafe Italiani Residenti all’Estero (c.d. AIRE)?/ were your family members enrolled in the Anagrafe Italiani Residenti all’Estero (“AIRE”)?*
- Sì / Yes
- No
Specificare data di iscrizione AIRE della famiglia / Please specify the date of registration with AIRE of your family members*
DD slash MM slash YYYY
Specificare data di cancellazione AIRE della famiglia se presente / Please specify the date of cancellation with AIRE of your family if any
DD slash MM slash YYYY
4. Immobili in Italia/Real estate located in Italy
Hai posseduto (anche a titolo di usufrutto, enfiteusi, o altro diritto reale) immobili situati in Italia durante il 2024? / In 2024 did you own (also under usufructs, perpetual leases or other property rights) immovable property located in Italy?*
- Sì / Yes
- No
Quante proprietà immobiliari hai posseduto in Italia nel 2024? / How many italian real estate properties did you own in 2024?*
Hai venduto immobili situati in Italia durante il 2024? / In 2024 did you sell immovable property located in Italy?*
- Sì / Yes
- No
Quanti immobili hai venduto in Italia durante il 2024? / How many properties did you sell in Italy during 2024?*
Hai posseduto (anche a titolo di usufrutto, enfiteusi, o altro diritto reale) terreni situati in Italia durante il 2024? / In 2024 did you own (also under usufructs, perpetual leases or other property rights) located in Italy?*
- Sì / Yes
- No
Quanti terreni possedevi in Italia nel 2024? / How many lands did you own in Italy in 2024?*
5. Redditi esteri percepiti nel 2024/Foreign incomes received in 2024
Hai percepito redditi di fonte estera nel corso del 2024? / Have you earned foreign incomes during 2024?*
- No
- redditi di lavoro dipendente estero / foreign employment income
- redditi di collaborazione coordinata e continuativa, (ad esempio compensi di amministratore, ecc.) o altri redditi di lavoro autonomo abituale esercitato fuori dall’Italia / income from any ongoing and coordinated collaboration (e.g. director’s compensation) or other income from regular self-employment outside of Italy
- pensioni estere / foreign pensions
- redditi diversi esteri derivanti da attività commerciale occasionale, da lavoro autonomo occasionale, utilizzazione di marchi, opere dell’ingegno, brevetti, o altro / foreign miscellaneous income from occasional commercial activities, occasional self-employment, or the use of trademarks, original works, patents, etc.
- indennità di disoccupazione / unemployment benefits
- redditi da insegnamento o ricerca / teaching or research incomes
- redditi di capitale quali dividendi / capital income such as dividends
- redditi di capitale esteri quali interessi / foreign capital income such as interest
- plusvalenze (capital gains) o minusvalenze (capital losses) a seguito della cessione di azioni, quote, altri titoli, valute estere / capital gains or capital losses from the sale of shares, quotas, other securities, foreign currencies
- borse di studio estere / foreign scholarship income
- redditi esteri di impresa o lavoro autonomo / foreign business or self employment incomes
- diritti di autore / royalties
- redditi da locazione esteri / foreign rental incomes
- indennità da assicurazioni / payout from life insurance policy or endowment insurance
- redditi da Stock Options, Restricted Stock Units (RSU) , Total Shareholder Return Units (TRSU) / incomes from Stock Options, Restricted Stock Units (RSU) , Total Shareholder Return Units (TRSU)
- any other income not listed above
Please describe*
Hai necessità del nostro supporto per il calcolo delle plusvalenze e minusvalenze a seguito della cessione di azioni, quote, fondi, ETF, altri titoli, valute estere ai sensi della normativa italiana? / Do you need our support in calculating capital gains and losses following the disposal of shares, units, funds, ETFs, other securities, foreign currencies under Italian law?*
- Sì / Yes
- No
Indicare no se il contribuente intende autocertificare il calcolo della plusvalenza sotto propria responsabilità, senza richiedere allo Studio Arletti&Partners l’analisi della documentazione rilasciata dall’intermediario / Indicate no if the taxpayer intends to self-certify the calculation of the capital gain under his own responsibility, without asking Studio Arletti&Partners to analyze the documentation issued by the financial intermediary
Indicare il numero delle transazioni di vendita di azioni, quote, fondi, ETF, altri titoli, valute estere realizzate durante il 2024 / Please enter the number of transactions involving the sale of shares, units, funds, ETFs, other securities, foreign currencies realised during 2024*
Indicare il numero di portafogli di cui sei proprietario / Please indicate the number of wallets you own*

Indicare il nome dell'istituto finanziario che gestisce il portafoglio, le ultime 3 cifre del numero identificativo del portfolio e l'anno di apertura del portfolio / Please specify the name of the financial institution managing the portfolio, the last 3 digits of the portfolio identification number and the year the portfolio was opened*

Nome dell'istituto finanziario / Name of the financial institute	Numero identificativo del portfolio / Portfolio identification number	Anno di apertura dell'investimento/ Investement starting date

Ad esempio, se nel 2024 si possedevano 3 portafoglio titoli/portafoglio ETF di cui 2 aperti nel 2020 e 1 aperto nel corso del 2024. E’ necessario riportare le seguenti informazioni: – Nome istituto finanziario 1 | Numero identificativo portafoglio 1 XXX | 2020 – Nome istituto finanziario 2 | Numero identificativo portafoglio 2 XXX | 2020 – Nome istituto finanziario 3 | Numero identificativo portafoglio 3 XXX | 2024 ______________________ For example, if you owned 3 securities/ETF portfolios in 2024, 2 of which were opened in 2020 and 1 opened during 2024. The following information must be reported – Financial institution name 1 | Portfolio ID number 1 XXX | 2020 – Financial institution name 2 | Portfolio ID number 2 XXX | 2020 – Financial institution name 3 | Portfolio ID number 3 XXX | 2024

Hai venduto immobili situati all'estero durante il 2024? / In 2024 did you sell immovable property located outside of Italy?*
- Sì / Yes
- No
Quante proprietà immobiliari hai venduto all'estero durante il 2024? / How many immovable real estate properties you sold outside of Italy in 2024?*
Nel 2024 hai detenuto conti o depositi in valuta diversa dall'euro presso banche o intermediari italiani o esteri? / Did you hold accounts or deposits in currencies other than the euro with Italian or foreign banks or intermediaries in 2024?*
- Sì / Yes
- No
La giacenza dei depositi e conti correnti complessivamente intrattenuti ha superato i 51.645,69 euro per almeno 7 giorni lavorativi continui nel corso del 2024? / Did the total deposits and current accounts held exceed €51.645,69 for at least 7 continuous business days during 2024?*
- Sì / Yes
- No
Hai effettuato prelievi in valuta estera nel corso del 2024 da questi conti? / Did you make foreign currency withdrawals during 2024 from these accounts?*
- Sì / Yes
- No
Confermare quanti prelievi da conti in valuta estera sono stati effettuati nel corso del 2024 / Please confirm how many withdrawals from foreign currency accounts were made during 2024*
6. Redditi italiani percepiti nel 2024/Italian incomes received in 2024
Hai percepito redditi di fonte italiana nel corso del 2024? / Have you earned Italian incomes during 2024?*
- No
- redditi di lavoro dipendente in Italia / Italian employment income
- redditi di collaborazione coordinata e continuativa, (ad esempio compensi di amministratore, ecc.) o altri redditi di lavoro autonomo abituale esercitato in Italia / income from any ongoing and coordinated collaboration (e.g. director’s fees) or other income from regular self-employment in Italy
- pensioni italiane / Italian pensions
- redditi diversi derivanti da attività commerciale occasionale, da lavoro autonomo occasionale, utilizzazione di marchi, opere dell’ingegno, brevetti, o altro / miscellaneous income from occasional commercial activities, occasional self-employment, or the use of trademarks, original works, patents, etc.
- indennità di disoccupazione / unemployment benefits
- redditi da insegnamento o ricerca / teaching or research incomes
- redditi di capitale quali dividendi / capital income such as dividends
- redditi di capitale quali interessi / capital income such as interest
- plusvalenze (capital gains) o minusvalenze (capital losses) a seguito della cessione di azioni, quote, altri titoli, valute estere / capital gains or capital losses from the sale of shares, quotas, other securities, foreign currencies
- borse di studio / scholarship income
- redditi di impresa o lavoro autonomo italiani / Italian business or self employment incomes
- diritti di autore / royalties
- redditi da locazione italiani / Italian rental incomes
- payout from a life assurance policy or endowment insurance
- redditi da Stock Options, Restricted Stock Units (RSU) , Total Shareholder Return Units (TRSU) / incomes from Stock Options, Restricted Stock Units (RSU) , Total Shareholder Return Units (TRSU)
- any other income not listed above
Please describe*
Questi redditi (dividendi, interessi, plusvalenze, ecc.) sono stati già assoggettati a tassazione tramite un intermediario finanziario italiano? / Was this income (dividends, interest, capital gains, etc.) already taxed through an Italian financial intermediary?*
- Sì / Yes
- No
Hai venduto immobili situati in Italia durante il 2024? / In 2024 did you sell immovable property located in Italy?*
- Sì / Yes
- No
Specificare la data di acquisto dell'immobile venduto nel corso del 2024 / Specify the date of purchase of the property sold during 2024
Sei in grado di dimostrare che l'immobile venduto è stato la tua residenza principale per la maggior parte del periodo in cui ne sei stato proprietario? / Are you able to prove that the property you sold was your main residence for most of the time you owned it?*
- Sì / Yes
- No
Hai venduto terreni situati in Italia durante il 2024? / In 2024 did you sell lands located in Italy?*
- Sì / Yes
- No
Hai percepito reddito da locazioni da immobili situati in Italia? / Did you receive Italian rental income?*
- Sì / Yes
- No
Specificare il numero di contratti di locazione in vigore per tutto o parte dell'anno 2024? \ Please specify the number of rent agreements in force during year 2024 or part of the year*
7. Crediti per imposte estere/Foreign tax credits
Hai pagato imposte estere a titolo definitivo per le quali devi chiedere un credito di imposta? / Did you pay foreign taxes in a final way for which a foreign tax credit should be claimed?*
- Sì / Yes
- No
Specificare in riferimento a quale anno di imposta sono state pagate le imposte estere e in quale stato estero / Please specify the fiscal year for which the foreign taxes have been paid and the foreign country*
8. Detrazioni e crediti per immobili in Italia/Deduction and tax credits for Italian real estate
E.s. spese per ristrutturazioni edilizie, risparmio energetico, bonus mobili, bonus verde, crediti per immobili ristrutturati, crediti per riacquisto prima casa ecc.) / E.g. renovation works, energy saving interventions, furniture bonus, green bonus, deduction for restructured buildings, deduction for purchase of the main abode etc.
Hai detrazioni o crediti di imposta pluriennali per spese sostenute in anni precedenti da riportare nella dichiarazione dei redditi 2024? / Do you have any multi-year deductions for expenses paid in previous years which should be reported in your 2024 tax return?*
- Sì / Yes
- No
Importo spese anni precedenti / Amount of expenses from previous years*
Specificare l’importo totale delle spese risultanti dall’ultima dichiarazione dei redditi che devono essere riportate nella dichiarazione per l’anno 2024 / Please specify the total amount of expenses resulting from your last tax return which should be carried forward to your 2024 tax return
Hai sostenuto questa tipologia di spese nell'anno 2024? / Did you have this kind of expenses paid during year 2024?*
- Sì / Yes
- No
Importo totale delle spese sostenute nell'anno 2024 / Total amount of expenses paid during year 2024*
9. Investimenti e attività finanziarie all’estero/Investments and financial activities held abroad
NB: l’obbligo di monitoraggio fiscale si applica a tutti i soggetti residenti in Italia che detengono investimenti all’estero. Secondo la normativa fiscale italiana sei tenuto a dichiarare anche gli investimenti di cui non sei diretto proprietario, se hai il diritto di gestire o prelevare, oppure se risulti essere il beneficiario effettivo dei beni detenuti tramite soggetto interposto. Le attività finanziarie si considerano detenute all’estero se non detenute presso un Intermediario residente in Italia. L’obbligo di monitoraggio fiscale e di versamento delle imposte patrimoniali IVIE e IVAFE per gli investimenti e le attività finanziarie detenute all’estero non è applicabile ai soggetti non residenti. / NB: the obligation of fiscal monitoring is applied on all individuals resident in Italy who hold investments abroad. According to Italian tax law you are also required to report the investments for which you are not the direct owner, but you have the right to handle or withdraw the bank account/investment, or if you are the beneficial owner of the assets held through foreign entities. Financial assets owned abroad means not held through an Italian Intermediary. The obligation of fiscal monitoring and payment of wealth taxes IVIE and IVAFE for investments and financial activities held abroad is not applicable to non-resident individuals.
Hai posseduto immobili situati all’estero durante il 2024? / Did you own any real estate property located abroad during 2024?*
- Sì / Yes
- No
Indicare il numero totale di immobili all'estero / Please specify the number of properties located abroad*
Hai percepito reddito da locazioni da immobili situati all'estero? / Did you receive rental income from foreign properties?*
- Sì / Yes
- No
Quanti immobili esteri erano in affitto durante il 2024? / How many foreign properties were rented out during 2024?*
Hai posseduto investimenti all’estero durante il 2024 (inclusi conti correnti, fondi pensione e criptovalute)? / Did you have investments abroad during 2024 (including current accounts, pension funds and cryptocurrencies)? Please read carefully description below.*
- Sì / Yes
- No
E.g. current accounts/checking accounts; foreign savings accounts and deposits; foreign real estate (lands, houses, building lots etc.); cryptocurrency; shares held in foreign companies; bonds and other similar securities; foreign currencies; treasury bonds issued by foreign entities; financial contracts with foreign (non Italian) counterparts; life insurance and policies which may generate capital incomes (e.g. unit linked, index linked policies etc..); derivatives and other financial contracts stipulated outside of Italy; foreign investment funds; precious metals (rough or coinable) held outside of Italy; trust, foundations or similar entities; foreign pension funds; other financial activites; other patrimonial assets (e.g. yacht, planes, luxury cars, jewels, work of art etc.)
Indicare il numero totale di investimenti per ciascuna categoria e stato estero / please indicate the total number of assets for each type and country*
Tipo investimento / Asset type Stato estero / Foreign country Numero / Number

Ad esempio, se nel 2024 si possedevano 3 conti correnti in Regno Unito e 2 depositi titoli in USA indicare – conti correnti n. 3 UK – deposito titoli n. 2 USA / For example, if in 2024 you had 3 current accounts in the UK and 2 custody account in the USA, indicate – current accounts UK no. 3 – securities deposit USA no. 2
Hai detenuto criptovalute all'estero durante il 2024? / Did you hold cryptocurrencies during 2024?*
- Sì / Yes
- No
Dovrai fornirci un modello precompilato della dichiarazione dei redditi italiana (Modello Redditi precompilato trading) elaborato dal tuo gestore o un fornitore terzo dedicato ai soggetti fiscalmente residenti in Italia con i dettagli dei redditi percepiti, calcolati secondo la legge fiscale italiana / You will have to provide us with a pre-filled Italian tax return form (Modello Redditi precompilato trading) prepared by your financial operator or a third-party provider dedicated to Italian tax residents with details of the income received, calculated according to Italian tax law
Hai detenuto Stock Options, Restricted Stock Units (RSU) , Total Shareholder Return Units (TRSU) durante il 2024? / Did you own Stock Options, Restricted Stock Units (RSU) , Total Shareholder Return Units (TRSU) during year 2024?*
- Sì / Yes
- No
10. Regimi agevolati/Special tax regimes
Devi richiedere un regime fiscale agevolato italiano attraverso la dichiarazione dei redditi per l'anno fiscale 2024? / Do you need our assistance in applying for an Italian favourable tax regime through tax return for the fiscal year 2024?*
- No
- Sì, regime lavoratori impatriati / Yes, regime for inpatriates workers
- Sì, regime ricercatori e docenti / Yes, regime for researchers and teachers
- Sì, regime pensionati esteri / Yes, regime for foreign pensioners
- Sì, regime per Neo Residenti / Yes, regime for High Net Worth Individuals
NB: rispondere sì solo se il regime non è già stato applicato dal tuo datore di lavoro italiano attraverso la busta paga italiana del 2024 / Mark yes only if the regime has not already been applied by your Italian Employer through 2024 Italian payslips
Specificare la richiesta / Please specify the request*
Hai necessità del nostro supporto per analizzare l’applicabilità di una delle agevolazioni fiscali a favore delle persone che trasferiscono la residenza in Italia? / Do you need our support in analyzing the applicability of one of the tax breaks for people who move residence in Italy?*
- No
- Sì, regime lavoratori impatriati / Yes, regime for inpatriates workers
- Sì, regime ricercatori e docenti / Yes, regime for researchers and teachers
- Sì, regime pensionati esteri / Yes, regime for foreign pensioners
- Sì, regime per Neo Residenti / Yes, regime for High Net Worth Individuals
Specificare la richiesta / Please specify the request*
11. Convenzioni internazionali contro le doppie imposizioni/Tax treaties for the avoidance of double taxation
Hai necessità di supporto per verificare eventuali esenzioni ai sensi delle convenzioni bilaterali contro le doppie imposizioni (es. pensioni estere, redditi da insegnamento ecc.)? / Do you need support in verifying the treatment under bilateral double taxation treaties (e.g., foreign pensions, teaching income, etc.)?*
- Sì / Yes
- No
Specificare la richiesta / Please specify the request*
Hai necessità di supporto per verificare eventuali accordi speciali (es. organizzazioni internazionali ecc.)? / Do you need support in verifying the tax treatment under special agreements (e.g. international organizations etc.)?*
- Sì / Yes
- No
Specificare la richiesta / Please specify the request*
NOTE/NOTES
Additional comments
NB: please note that any information not supported by the appropriate documentation cannot be taken into account for the preparation of the Italian income tax return
Comments
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