New tax residence rules

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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

Residence in Italy during transition period

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This post sets out the rules for British citizens already resident in Italy, and also aims to give some guidance for those hoping to apply for residence in Italy during the post-Brexit transition period. The UK ended its membership of the EU on 31st January 2020, under the terms of the Withdrawal Agreement concluded on 19th October

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