Che cos'è il regime impatriati?

È un'agevolazione fiscale che consente ai lavoratori che trasferiscono la residenza fiscale in Italia di tassare solo una parte del reddito da lavoro prodotto in Italia, al ricorrere dei requisiti previsti dalla legge.

Quando si diventa residenti fiscali in Italia?

Si diventa residenti quando, per la maggior parte dell'anno, si ha in Italia la residenza anagrafica, il domicilio o la dimora abituale; la valutazione va effettuata caso per caso.

Come si evita la doppia imposizione?

La doppia imposizione si attenua tramite le Convenzioni contro le doppie imposizioni e il credito per le imposte pagate all'estero, secondo le regole applicabili alla singola situazione.

The Italian Jungle

Plan Italy. Don't improvise it.

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The book series an Italian Chartered Accountant, featured by Forbes, wrote for expats, entrepreneurs and families moving to Italy.

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Current to 2026
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The Italian JungleBecoming Italian Tax ResidentAndrea Matera

Becoming Italian Tax Resident

Tax residency, treaties and the relocation rules nobody explains.

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The Italian JungleDoing Business in ItalyAndrea Matera

Doing Business in Italy

From VAT number to flat-rate to SRL: structures, thresholds and decisions.

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The Italian JungleBuying Property in ItalyAndrea Matera

Buying Property in Italy

Buying property in Italy as a foreigner: taxes, traps and how to do it by design.

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The Italian JungleRetiring in ItalyAndrea Matera

Retiring in Italy

The 7% southern regime, foreign pensions, healthcare and wealth.

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The Italian JungleWealth & Tax Strategy in ItalyAndrea Matera

Wealth & Tax Strategy in Italy

Investments, succession, holdings and the neo-resident regimes.

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General information, not personalised advice.

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