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Italian Taxation of Individuals

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New Tax Amnesty Takes Effect on September 15

By Marco Rossi on September 16, 2009

New tax amnesty took effect on Sept. 15. The deadline to apply is April 15, 2010. The tax rate on undeclared foreign investments that are reported or repatriated under the amnesty is 5%.…

Posted in Italian Taxation of Individuals

Italian Government Is Preparing a New Tax Amnesty

By Marco Rossi on April 9, 2009

The Italian government is working at a bill which would enact a new tax amnesty. The bill should be introduced to the Parliament as early as next week.

Based on certain anticipations on the contents of the new bill, undeclared foreign earnings that are reported and repatriated would be subject to 10% flat tax. Unreported…

Posted in Italian Taxation of Companies and Businesses, Italian Taxation of Individuals

Italy’s Tax Administration Rules on Change of Tax Residency During a Tax Year

By Marco Rossi on December 6, 2008

Italy’s Tax Administration rules that an individual who leaves Italy and moves to a foreign country in the second half of the year remains resident in Italy for tax purposes until the last day of the year…

Posted in Italian Taxation of Individuals

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My name is MARCO ROSSI and I am an international lawyer specialized in EU and Italian international tax law for foreign individuals and companies investing or doing business in Italy and the EU. I am based in New York and…

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