Tax consulting for foreigners in Italy

Tax consulting for foreigners — with support in English

Moving to Italy comes with a series of tax obligations that can feel overwhelming. We offer a guided, personalized path for each foreign client, with support entirely in English.

First steps in Italy

The essential steps for anyone relocating:

• Codice Fiscale: indispensable for any dealings with public administration, opening a bank account, accessing the healthcare system and much more
• Residenza anagrafica: registration with your local municipality’s resident register (Comune)
• AIRE: register of Italians residing abroad (for those with dual citizenship who keep ties to Italy)
• Italian tax residency: determining the year from which you become obliged to declare worldwide income in Italy

Impatriate regime (Regime Impatriati)

Italy offers a very advantageous tax regime for those who transfer their residency after having lived abroad for at least 2–3 years:

• 50% of income exempt from taxation (2024 rules)
• Duration: 5 years, extendable for another 5 with children or property
• Applicable to employees, self-employed professionals and entrepreneurs

We assess your eligibility for the regime and manage all the required procedures.

Regime forfettario for self-employed professionals

One of the most advantageous options for those starting self-employed activity in Italy:

• Flat rate of 15% (5% for the first 5 years for new businesses)
• No obligation to charge VAT in many cases
• Simplified bookkeeping
• Revenue cap: €85,000/year

Flat tax for high income

For those transferring tax residency to Italy with significant income abroad:

• Fixed substitute tax of €100,000/year on all foreign income
• Option to extend coverage to family members (€25,000 each)
• Maximum duration: 15 years

Cross-border obligations

• Quadro RW: declaration of foreign bank accounts, investments and real estate
• Brazil-Italy double taxation treaty
• Coordination with tax advisors in Brazil (when needed)
• Refund of taxes withheld abroad and offset in Italy

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We serve clients in English, Italian, Portuguese and Spanish. Contact us for an initial assessment of your situation.