Tax return in Italy for foreigners and expats

A&P offers support in the coordination and presentation of the Italian and foreign tax return in Italy for foreigners and expats. 

since 1998

Professional Advising for Corporate 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.

Based in Italy

We operate in all Europe

ISO 9001 Certified

Chartered Tax Advisors

Relocation Experts

Posted Workers Alliance

ICE Providers & Lecturers

+40 Experts

We speak Italian, English, French, Spanish and German

years of
clients trusted
A&P in 2023

Our professional tax services


Tax Return for Expats


Italian Tax Return for residents


Italian Tax Return for non-residents


Foreign Tax Credit Recovery


Inpatriate Tax Regime


Foreign Tax Returns

How A&P can help you with Tax in Italy

Following a preliminary call to evaluate the specific situation of the customer, our team of tax consultants will prepare a dedicated quote providing all the documents and information necessary to complete the tax return, both in Italy and abroad.

A&P support with Tax Italy:

Studio A&P can help you:

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

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

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.

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.

Tax Return for Expat

An Expat is an individual who:

While also:

In these cases, it is necessary to act in compliance with both Italian and international tax directives, including the submission of mandatory tax returns.

The expat status often involves the need to fill out additional forms in the Italian declaration, such as:

  • the RW framework for monitoring financial assets and properties held abroad;
  • the EC framework for the recognition of tax credit for income produced abroad in order to avoid cases of double taxation.

Italian Tax Return for Residents

Being fiscal residents gives the opportunity to take advantage of greater deductions in determining the tax, but also entails additional obligations.

This may include the compilation of the RW framework, for the annual monitoring of financial assets and equity investments held abroad by natural persons resident in Italy, as well as the payment of the related property taxes:

Mandatory for tax subjects resident in Italy who hold property rights or other real rights on foreign properties (eg. Land or buildings).

The applicable tax rate is 0,76% applied to the value of the property and it is reduced to 0,4% in the case of residential properties used as primary residence.

Mandatory for tax subjects resident in Italy who hold financial assets abroad as property or other rights (for example current accounts or savings accounts).

The applicable tax rate is 0,2% on the value of financial investments at the end of the year and a fixed tax of €34,20 applicable on current accounts and deposits.

For Irpef purposes, capital gains or other income realised through the sale for consideration, exchange or holding of cryptocurrencies are taxed.

Learn more on the taxation of cryptocurrencies in Italy.

Italian Tax Return for Non-Residents

According to the provisions of the Italian tax system, the person who holds income from Italian sources, even if fiscally resident abroad, is 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.

Application of Special Tax Regimes

When filing the tax return, Studio Arletti & Partners offers the opportunity to apply for special tax regimes, such as the relief for expatriate workers by providing services like consultancy on eligibility and application submission.

Our Team of Professional Tax Advisors and Consultants

Book a video-call
with our Experts

Choose the date that best suits you to schedule a call with our Experts!

Languages available: English and Italian.

Should you decide to receive our assistance for your case, the price for the consultation call will be deducted from our first quotation, meaning the call will cost nothing!

Get a free quotation for Italian and Foreign Tax Returns for Expat

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