Entries by georgia

Flat Tax Scheme in Italy

The Italian Budget Law for 2019 introduced a flat tax regime Set at 7%, the Italian flat tax scheme aims to attract foreign and Italian nationals living abroad. Individuals with an income from a foreign pension, or other source from abroad, can benefit from the scheme. In order to take advantage of the flat tax […]

Usucapione (Adverse Possession)

What is Usucapione? Usucapione is a legal method of acquiring ownership of an Italian property. There are two essential elements to  usucapione. Firstly, material possession of the asset, acting as the owner (as opposed to someone who received the right of use from the owner, e.g., by  means of a contract). Secondly, the passage of a specific […]

Italian Elective Residence Visa (ERV) Refused – Case Studies

Applying for an Italian elective residence visa There are two main requirements when applying for an Italian elective residence visa (ERV). Firstly, the availability of a dwelling, which an applicant has elected as their residence in Italy. This can either be an applicant’s own Italian property or a rental property with a tenancy agreement. Secondly, by […]

Making An Italian Will. Information And Template

A will determines distribution of your assets By making an Italian will, you can decide how to divide your estate after your death. In addition, it allows you to be certain that your heirs don’t pay more Inheritance Tax than necessary. What is an Italian Will? A will is a legal document. The will writer, […]

EU Property Regime Rules. Marriages & Partnerships

EU property regime rules for cross border marriages and registered partnerships According to the European Commission, there are about 16 million couples in the EU living in a “cross border situation”. These international couples are citizens and/or, own properties in different EU Member States. Until 2019, no EU property regime rules existed for cross border marriages […]

Italian Mortgage Process. Can Foreign Nationals Get A Mortgage in Italy?

At De Tullio Law Firm, we specialise in Italian property law. Our clients often ask if foreign nationals can get a mortgage in Italy to purchase a property. In this article, we explore the Italian Mortgage process. In principle, non-Italian nationals can obtain a mortgage in Italy. However, in recent years, bank policies on lending to non-Italians […]