Inheritance and the “Sistema Tavolare” in Northern Italy

In parts of Northern Italy, especially in the provinces of Trento, Bolzano (South Tyrol), and some municipalities in the provinces of Friuli-Venezia Giulia and Belluno, real estate property is governed by the “sistema tavolare” (land register system), rather than the ordinary land registry used in most of the country. This system originates from the Austro-Hungarian

Energy certification – Italian real estate purchases

When purchasing a property in Italy, one of the  documents which the Seller must provide before completion is the Attestato di Prestazione Energetica (APE), or Energy Performance Certificate. This certificate is mandatory for nearly all property sales and rentals in Italy and provides valuable information about the building’s energy efficiency. The APE is valid for

Property tax for non-residents

16th June and 16th December each year are the deadlines fixed for payment of the local Municipal Property Tax (IMU) which was introduced in Italy in 2011. These are key dates which non residents buying property in Italy should be aware of.  IMU is payable in relation to immoveable property or agricultural land. Owners who

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