Taxation for Individuals

Personal tax planning, residency, and compliance for individuals in Italy and in cross-border situations. Support for tax residents and non-residents.

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Our Approach

Whether you are relocating to Italy, already tax-resident, or earning Italian-sourced income from abroad, we provide clear guidance on your obligations and opportunities. We help you understand residency rules, optimize your position under double tax treaties, and meet filing deadlines to avoid penalties. Our team handles tax returns, residency certificates, and planning for entry or exit from the Italian tax system.

We support individuals and families with strategic planning for international assignments, cost analysis, and payroll coordination across borders. For non-residents, we focus on taxation of Italian income, recovery of withheld taxes, and correct application of double taxation conventions. We also assist with exit tax planning and documentation required by Italian and foreign authorities.

Our Services

Comprehensive support for individual taxation in Italy and cross-border situations

Tax Residents in Italy

Strategic Planning for Assignments

Planning and structuring international assignments for tax efficiency and compliance.

Cost Analysis and Tax Optimization

Analysis of costs and tax optimization strategies for individuals and assignments.

International HR Coordination

Coordination of international HR and mobility from a tax and compliance perspective.

International Payroll Management

Management of international payroll and related tax and social security aspects.

Post-Brexit Assistance

Tax and compliance support for individuals affected by Brexit and new UK-EU rules.

Corporate Mobility Policies

Design and implementation of corporate mobility and assignment policies.

Non-Residents

Taxation of Italian Income

Tax treatment of Italian-sourced income for non-resident individuals.

Application of Double Taxation Conventions

Correct application of treaties to avoid double taxation between countries.

Tax Residency Certificates

Obtaining and using Italian tax residency certificates for foreign authorities.

Recovery of Withheld Taxes

Refund procedures for taxes withheld at source under treaties or domestic law.

Exit Tax Planning

Planning and compliance when leaving Italian tax residency or relocating assets.

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Frequently Asked Questions

Common questions about taxation for individuals

Who is considered tax resident in Italy?

You are generally tax resident in Italy if you are registered in the Italian population register (anagrafe), have your residence in Italy for more than 183 days in the tax year, or have your principal center of economic interests in Italy. We can help you determine your status and plan accordingly.

How do double taxation conventions work?

Italy has treaties with many countries to avoid taxing the same income twice. The convention determines which country may tax specific types of income and how to claim relief. We assist with correct application and with obtaining certificates and refunds where applicable.

What is exit tax?

When you cease to be tax resident in Italy, certain gains (e.g. on substantial shareholdings or other assets) may be subject to exit tax. Planning in advance can help you understand the impact and meet reporting obligations in Italy and in your new country of residence.

Can I recover Italian tax withheld at source?

Yes. Non-residents who receive Italian-sourced income may be entitled to a refund of withheld tax under a double tax treaty or domestic provisions. We help you gather the required documentation and file the refund claim.

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