What is an Attestato di prestazione energetica (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 […]
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 […]
Should you use a one size fits all preliminary contract for your Italian property purchase? Before you sign a preliminary contract when buying an Italian property, 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 […]
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.
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 […]
Italian law of filiation: the legal rights of children born in and out of wedlock De Tullio Law Firm provided legal expertise regarding the Italian law of filiation at the Supreme Court of Western Australia. The parties involved in the case about paternity and inheritance rights emigrated to Australia from Italy in the 1960s. Before […]
Can foreign nationals get a mortgage in Italy even if they are not residents? The short answer is yes. However, compared to foreign nationals resident in Italy, obtaining a mortgage in Italy is more complex for non-resident foreign nationals with an income from outside Italy. There are fewer options when it comes to lenders who […]
How is the house divided in a divorce in Italy? This article explores Italian matrimonial regimes, or marital property systems, and how property is split in a divorce in Italy. Matrimonial regimes in Italy “Regime patrimoniale dei coniugi” in Italian. Because matrimonial regimes regulate financial affairs between couples, matrimonial regimes may become a significant aspect […]
How to protect an inheritance from divorce and/or separation Separation and divorce are two of the most painful events in life. The decision to legally end a relationship can set off a long and difficult process. The upheavals and emotional challenges can be enormous. On top of this, complex legal and financial issues with short […]
Do beneficiaries need to pay tax on Italian inheritance? This is a question we are often asked at De Tullio Law Firm. The answer is yes. Beneficiaries need to pay Italian inheritance tax. Who calculates Italian inheritance tax? When you become the beneficiary of an inheritance you may have to submit a statement of succession, “Dichiarazione […]
