New tax residence rules

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

Italian government changes ius sanguinis rules

The Italian government introduced Decreto Legge n. 36 on 28th March 2025 in a shock move which makes significant reforms to the law on Italian citizenship by descent (ius sanguinis). The principle that Italian citizenship is passed to the next generation is upheld, however from now on only persons who have an Italian parent or

ETA (Electronic Travel Authorisation)

Important communication for our clients who are EU citizens. On travelling to the UK from 2 April 2025 they must be in possession of an ETA (Electronic Travel Authorisation) before travelling. Applications can be made via the UK ETA app from 5 March 2025. For those who cannot apply via the app, applications can be

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