Italienisches Testament

Italian Energy Performance Certificate

What is an Italian Energy Performance Certificate? If you are purchasing a property in Italy, an Italian Energy Performance Certificate (EPC) –  Attestato di Prestazione Energetica (APE)  is an essential document. In Italy, only an accredited engineer or surveyor can issue an EPC. As well as describing various aspects of the property such as its […]

Posta Elettronica Certificata (PEC)

What is a PEC? PEC stands for posta elettronica certificata. It is essentially a certified email, which has a legal value, like a digital version of a registered letter (lettera raccomandata). Posta elettronica certificata guarantees legal certainty of the sender’s identity as well as the date and time the email was sent. A PEC also […]

Biometric Residency Card for UK Nationals Living in Italy

What is the biometric residency card? The Italian government has introduced a biometric residency card for UK nationals and their family members resident in Italy. If you are a UK national and were living in Italy before 1st January 2021, you have the right to obtain an electronic residency card. Family members of UK nationals who […]

Personalise Your Preliminary Contract When Buying Italian Property

Should you use a one size fits all preliminary contract for your Italian property purchase? Before you sign a preliminary contract for an Italian property purchase, it is crucial to think about your personal situation. For example, is your purchase contingent on getting a mortgage or do you need to sell another property in order […]

The New York Times features De Tullio Law Firm Advice

One year after our first contribution for the New York Times, De Tullio Law Firm was interviewed for the second time to provide, once again, potential investors in Italy with useful guidelines regarding the buying basics of the Italian conveyancing process.

Resident in Italy for tax purposes?

One or more of the following conditions makes you resident in Italy for tax purposes According to the provisions of Article 2 (2) of the Italian tax code, Testo Unico delle Imposte sui Redditi (TUIR), if you spend more than 183 days per fiscal year in Italy, the Italian tax authorities will consider you resident […]