This article continues our study of the concept of residence which last month focused on rules for personal taxation in Italy. In this article we consider the concept of “habitual residence” in family law matters in the EU. The European Court of Justice (ECJ) recently issued an important judgement on the determination of the “habitual
Decreto n. 209/2023, in force since 1st January 2024, has significantly changed the rules on residence and domicile in Italy for tax purposes, both for individuals and companies. Individuals will now be considered resident in Italy for tax purposes if for the majority of the given year (183 days in the period from from 1st
A common challenge facing international clients moving to Italy is the registration (“trascrizione“) of their birth or marriage certificates at the Ufficio di Stato Civile at the Comune. Registration of overseas birth or marriage certificates is optional for non-Italian citizens resident in Italy. Italian citizens, on the other hand, are obliged to report any changes
