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REDUCTION OF IMU FOR UNOCCUPIED PROPERTY

Posted by on Jun 7, 2024 in LEGAL UPDATES

IMU tax payable on Italian property can be reduced by 50% where the property is unoccupied having been declared “inagibile” or “inabitabile”. The reduction is applicable only for those months in a given year when those condtions applied. However an owner who wishes to pay the reduced tax must first have ensured that the conditions...

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New visa for smart-working in Italy

Posted by on May 5, 2024 in LEGAL UPDATES

With the publication of guidelines for Italy’s Digital Nomad Visa in April, 2024, the country opens its doors wider to a new wave of residents: highly skilled remote workers from outside the European Union. The visa was first introduced by legislation in 2022, see link to our article here: NEW VISA FOR REMOTE WORKING AND DIGITAL NOMADS The visa is...

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New rules for declaring short-term rentals

Posted by on May 5, 2024 in LEGAL UPDATES

All property owners who rent out their Italian property for stays of up to 30 days (even if only once a year) will need to be registered by 1st September 2024 on a centralised national database, which will include all other tourist structures like hotels and agriturismi. In order to register the property owner will need to apply from the portal of the...

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Recognition of a Lasting Power of Attorney in Italy

Posted by on Mar 30, 2024 in LEGAL UPDATES

In case of advanced age and the onset of dementia, the loss of mental capacity of a family member can  present legal obstacles when relatives need to access their savings or sell their property to fund their future care. In the UK a Lasting Power of Attorney (LPA) is a useful tool which can be signed and registered with the Office of the Public Guardian in...

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UK entry visas – Health surcharge

Posted by on Mar 20, 2024 in LEGAL UPDATES

The Immigration Health Surcharge has increased as of 6 February 2024 from £624 to £1035 per year. Unfortunately, this is a substantial increase and will be multiplied on the basis of the length of the UK entry visa which the applicant is applying for. Now, the Immigration Health Surcharge will be more expensive than the Home Office application fee itself...

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UK entry visas – definition of partner

Posted by on Mar 20, 2024 in LEGAL UPDATES

For our clients resident in Italy and worldwide we wish to advise you that there is now the opportunity to apply under the Partner Route to enter into the UK for those who have not cohabited for 2 years “akin to marriage”: Previously, in the UK Immigration Rules (Appendix FM) a ‘partner’ was defined as: Spouse Civil partner Unmarried...

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Votes for life in 2024

Posted by on Jan 29, 2024 in LEGAL UPDATES

Oliver & Partners were proud to have supported Harry Shindler in his campaign to restore voting rights to the estimated 3.5 million British citizens living abroad.  From 16th January 2024, when the Elections Act 2022 came into force, British citizens living outside the UK for any length of time may now register to vote in UK elections, if they meet one...

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Divorce payments and cohabitation

Posted by on Jan 29, 2024 in FAMILY LAW UPDATES, LEGAL UPDATES

The Italian Supreme Court has recently ruled in ordinanza No. 35385 of 2023 that the fact of pre-marital cohabitation of the spouses constitutes one of the parameters calculating the divorce allowance. The Court pointed out that pre-marital cohabitation represents “a custom increasingly rooted in the behavior of our society which is accompanied by an...

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Codice fiscale for overseas heirs

Posted by on Jan 3, 2024 in LEGAL UPDATES

The Italian tax office has confirmed, in written opinion no. 407/2023, that an heir to an estate in Italy, resident abroad and without an Italian codice fiscale can in any case be listed as an heir in the declaration of succession. Where the heir has never been issued with a codice fiscale, the only information which must be provided in the declaration of...

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Separation and divorce in Italy

Posted by on Oct 1, 2023 in LEGAL UPDATES

As part of the reform of the justice system which came into force this year (Riforma Cartabia),  a new procedure for filing for legal separation and divorce in Italy has been introduced. Up to 2022 a couple would need to have an order from the Italian court for legal separation, before proceeding to a divorce. If the separation was contested by one of the...

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