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
On 20 January 2025 Italy’s Constitutional Court declared admissible the abrogative referendum proposing a reform in obtaining Italian citizenship on the grounds of residence. This has been opposed by Giorgia Meloni’s right-wing government. The referendum will be held between April and June 2025 and will aim to reduce the number of years of the continual
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
