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Insured for over 10 million euros
Tax residence of individuals in Italy
The analysis and consultancy of the specific case by our Experts is structured as follows:
- verification of the conditions for tax residence of individuals pursuant to Article 2 of the Italian Income Tax Code (TUIR), i.e., residence, domicile or physical presence in the Italian territory, and in light of any applicable bilateral convention;
- identification of the applicable tax regime and related documentary and tax assistance;
- preliminary opinions (memoranda) providing a thorough analysis of the situation and clear guidance on the documentation to be retained in the event of a tax audit;
- advisory and assistance in cases of so-called dual residence under the provisions of applicable tax treaties;
- in the event of incorrect application of the relevant regulations, our Firm provides assistance with refund claims and/or during tax litigation proceedings.
Why you should request a consultation
Knowing whether an individual is considered a tax resident in Italy is essential for determining the tax regime to which they are subject. Individuals who are tax residents in Italy are liable to tax on their worldwide income, whereas non-residents are only taxed on income sourced within the Italian territory.
The role of tax advisors is crucial in verifying whether the requirements for recognition of Italian tax residence are met, and in assisting both resident and non-resident individuals with their tax compliance obligations in Italy.
In addition, many years of international experience enable our Experts to assist clients with all matters relating to the application of tax treaties and the interaction between domestic and supranational regulations.
