Italy

The 2026 Budget Law has amended the rules governing short-term rentals by lowering the threshold above which a presumption of business activity applies to short-term letting....

The IOSS represents the special scheme for simplifying VAT compliance on distance sales of goods imported from non-EU countries....

Legislative Decree No. 123 of 1 August 2025 establishes the new Consolidated Act on Indirect Taxes (registration, inheritance and gift taxes, property and cadastral taxes, stamp duties, and IVAFE, including...

The new update to the OECD Commentary introduces a new potential scenario for the existence of a permanent establishment in the context of remote working, where both the temporal threshold...

Response No. 296/2025 clarifies that the early withdrawal of a pension fund does not qualify as a “pension” for treaty purposes and remains taxable in Italy, even where the beneficiary...

During the consultation, our experts will provide information on the study-work permit conversion in Italy and on the applicable procedures.

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Contact our experts to receive support with your conversion of study permit into work permit. We assist you from the initial assessment, to the documents collection and verification phase, to...

Our immigration experts support foreigners who need to convert their student visa into work permits in Italy....

Italy introduced significant changes to citizenship for minor children of Italian parents....