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

Post-Brexit residence questions

The promise made by the UK government to British citizens resident in the EU, that their residence rights would be protected post-Brexit is still a work in progress. A recent review by the British Embassy revealed that only one-third of British citizens resident in Italy has applied for the electronic “carta di soggiorno” from the

Residenza elettiva

Il permesso di soggiorno per residenza elettiva consente l’ingresso in Italia, ai fini del soggiorno, allo straniero che intenda stabilirsi nel nostro Paese e che dimostri di possedere risorse sufficienti a mantenersi autonomamente senza esercitare alcuna attività lavorativa Requisiti per la domanda di permesso per residenza elettiva: disponibilità di un’abitazione da eleggere a residenza (proprietà immobiliare o contratto

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