Practical guides
Guides on tax residence, regimes for people moving to Italy, generational transfers, trusts, foundations, court-appointed and party expert work (CTU and CTP) and transfer pricing. Each guide is also available as a PDF.
Moving your tax residence abroad from Italy
When you stop being Italian tax resident: art. 2 TUIR tests, AIRE, the 1999 list of countries, dual residence, exit tax and foreign asset reporting.
Moving to Italy under the new residents regime (Article 24-bis TUIR)
The new-residents regime: annual substitute tax on foreign income, requirements, family members, rulings, inheritance and reporting.
Italy's 7% flat tax for foreign pensioners moving to Italy (Article 24-ter TUIR)
The 7% substitute tax for foreign pensioners moving to a town of up to 30,000 inhabitants in southern Italy or the earthquake areas: requirements, duration and treaties.
Moving tax residence between Italy and the United Arab Emirates
Moving between Italy and the UAE: tax residence after Legislative Decree 209/2023, AIRE, the presumption for listed countries, the tax treaty and exit tax.
Generational transfer through a family holding company in Italy
How a family holding company helps with succession: controlled-realisation contributions, the art. 3(4-ter) exemption, the patto di famiglia and risks.
Trusts: how they work and how they are taxed in Italy
How a trust works and how Italy taxes it: opaque and transparent trusts, foreign trusts, inheritance and gift tax, foreign asset reporting.
UAE and Liechtenstein foundations: uses, Italian tax and risks
Foundations in the UAE (DIFC, ADGM, RAK ICC) and Liechtenstein: uses, local taxes and the Italian tax treatment of founders and beneficiaries.
The chartered accountant as court-appointed expert (CTU) and party expert (CTP)
The chartered accountant as court-appointed or party expert in tax, corporate and valuation disputes: role, typical cases and the stages of the work.
Transfer pricing in Italy: rules, documentation and audits
Pricing of cross-border intra-group transactions: the arm's length rule (art. 110(7) TUIR), OECD Guidelines, Masterfile and local file, penalty protection and audits.
Further reading
- All frequently asked questions – short answers on international tax and HNWIs, moving tax residence and generational transfers, holdings, trusts and foundations, court-appointed experts