Leaving Italy
Really ceasing to be resident
Registering with AIRE (register of Italians resident abroad) is not enough: what counts is where you live, where your family and interests are, and the 183 days (art. 2 TUIR). For Italian citizens who move to low-tax jurisdictions, the law presumes Italian residence unless proven otherwise.
Read the guide →Partita IVA: close it or keep it?
You can keep working for Italian clients from abroad, but VAT, withholding tax and social security contributions change: this must be decided before you leave.
Read the guide →I have a company: moving its seat
Moving the registered office or the business abroad can trigger exit tax on unrealised gains (art. 166 TUIR), even for sole traders.
Read the guide →Income, property and family in Italy
Italian pension and income from abroad
INPS pension, rent, Italian dividends: where you pay tax is decided by Italian law and the tax treaty with your country.
Read the guide →Owning a home in Italy as a non-resident
IMU (local property tax) and the 50% reduction for pensioners, rent and cedolare secca (flat tax on rental income), capital gains on sale.
Read the guide →Inheritance and gifts across borders
Assets in Italy and heirs abroad, or the other way round: rates, allowances, treaties and credit for foreign taxes.
Read the guide →Returning to Italy
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Living in Italy instead, or about to move there? → Moving to or living in Italy?
