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Consultancy services on tax residence of individuals

Studio A&P provides a specialised consultancy on tax residence of individuals in Italy.

Our Firm verifies the existence of the conditions requested by Italian law and the applicable bilateral conventions for the attribution of the resident status in Italy.

since 1998

Studio A&P offers professional consulting services to businesses and individuals.

Studio A&P supports companies and individuals with their activities in Italy and Worldwide, providing specialized assistance in global mobility of workers, Italian and international taxation.

Insured for over 10 million euros

Language: IT, EN, FR, ES, DE

Quality ISO 27001 Certified

Team +50 Experts

ICE Providers & Lecturers

Posted Workers Alliance

Chartered Tax Advisors

We operate in all Europe

Quality ISO 9001 Certified

We are Relocation Experts

Based in Italy and active Worldwide

years of
experience

clients trusted
A&P in 2024

We are providers for:

How we can help you

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.

Arletti & Partners Team

The team at Studio Arletti & Partners is made up of over 50 highly qualified and multilingual professionals, specialized in global mobility and tax consultancy, including worker postings, Italian and international taxation, and immigration procedures both in Italy and abroad.

Our Areas of Expertise include:

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.

Discover more about this topic with our guides

Highlighted info-sheet

Tax residence of non-residents in Italy

The rules governing tax residence of non-residents in Italy have been recently amended by Legislative Decree No. 209/2023. The changes introduced concern the connecting criteria, which are provided as alternatives,...