Question 1

How is tax residence in Italy determined?

Accepted Answer

A person is considered tax resident if, for most of the year (generally more than 183 days), they have their residence, domicile or physical presence in Italy, according to the statutory criteria.

Question 2

What are the risks of dual residence?

Accepted Answer

Dual residence may lead two States to claim tax on the same income and requires careful documentation to avoid disputes.

Question 3

What are the tie-breaker rules?

Accepted Answer

They are the criteria set out in double tax treaties (permanent home, centre of vital interests, habitual abode, nationality) that resolve cases of dual residence.

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