International taxation

International taxation consulting

International taxation requires specific knowledge of the rules of two or more countries, international treaties and OECD guidelines. We offer specialized consulting for individuals and businesses with cross-border tax situations.

Double taxation treaties

Brazil and Italy have a bilateral treaty that determines which country has the right to tax each type of income:

Employment and self-employment income
Dividends and interest
Real estate income
Capital gains
Pensions

Correctly applying the treaty can prevent you from paying tax twice on the same income.

Tax residency and change of residence

Determining tax residency under Italian rules and the bilateral treaty
Planning the change of residence (exit tax, correct transfer date)
Treatment of income received during the transition period

Quadro RW — Foreign assets

Italian tax residents who hold:

Bank accounts abroad
Financial investments (stocks, funds, cryptocurrencies)
Real estate in other countries
Foreign company shareholdings

…must declare them annually in the Quadro RW section of their tax return. Non-compliance is subject to severe penalties.

Non-resident individuals with Italian income

If you live in Brazil but receive income from Italian sources (rental income, dividends from an Italian company, work performed in Italy), you may have tax obligations in Italy even without living there.