I Want to Sell My Italian Property

If you’re thinking, “I want to sell my Italian property”, you’re likely facing questions about legality, paperwork, taxes and how to avoid costly mistakes.

At De Tullio Law Firm, we specialize in helping clients sell their Italian property with full legal protection, transparency and efficiency. As a trusted Italian real estate law firm, we offer legal support throughout the entire selling process – from document checks to final notarial signing – whether you’re in Italy or abroad.

Let’s walk through what it takes to sell your Italian property successfully.

To discuss your situation, get in touch for a free consultation, or click here to get all our FREE guides for foreigners planning to renoveting, buy, sell or live in Italy.

1. Understand Your Legal Obligations Before You Sell Your Italian Property

Before listing your home for sale, it’s essential to understand your legal responsibilities as a seller. Italian law requires that your property be sold free of mortgages, liens, or other encumbrances, and that you disclose all relevant information to avoid post-sale disputes.

If you’re not currently residing in Italy, De Tullio Law Firm can represent you through a Power of Attorney (Procura Speciale), allowing us to handle the entire sale process on your behalf.

  1. Gather the Mandatory Documents to Sell Your Italian Property

To initiate the sale, you’ll need to compile a comprehensive legal file. This includes:

  • Atto di Provenienza – proof of ownership (e.g., deed, inheritance, donation)
  • APE (Attestato di Prestazione Energetica) – mandatory energy performance certificate
  • Planimetria and Visura Catastale – official floor plan and land registry extract
  • Conformità Urbanistica – confirmation that all renovations comply with local planning laws

Missing or outdated documents often derail deals. Our legal team performs pre-sale due diligence to identify and resolve red flags early. This saves time and avoids disputes.

  1. Reservation Offer: Secure a Buyer and Protect Your Interests

Before entering into a full preliminary contract, many sellers and buyers choose to sign a Reservation Offer (Proposta di Acquisto). This legally binding agreement secures the buyer’s intent to purchase, often alongside a small deposit.

At De Tullio Law Firm, we strongly recommend having this document drafted or reviewed by a lawyer. It defines the terms of commitment and prevents the property from being marketed to other buyers while negotiations continue. This step provides clarity and legal protection for both parties, especially in cross-border transactions.

  1. Sign the Preliminary Agreement (Compromesso)

Once a buyer commits, both parties sign the Compromesso di Vendita, a preliminary contract that outlines the agreed terms and conditions. At this stage, the buyer typically pays a deposit of 10–20%.

This agreement is legally binding, and any breach can lead to legal action or financial penalties. De Tullio Law Firm drafts or reviews these contracts to ensure your rights are protected and that the terms are fair and enforceable.

  1. Finalise the Sale with the Rogito Notarile

The final step to sell your Italian property is the Rogito, the official deed of sale signed before a notaio (Italian notary). The notary:

  • Verifies identities and documents
  • Confirms legal and tax compliance
  • Registers the ownership transfer in public records

Although the notary is technically neutral, buyers typically select and pay for their services. De Tullio Law Firm ensures that everything is prepared in advance and accompanies you – or represents you – at the final signing.

  1. Consider the Tax Implications When You Sell Your Italian Property

Sellers may incur Capital Gains Tax (Plusvalenza) if the property is sold within five years of purchase, unless it was used as your primary residence. Other costs you should account for include:

  • Real estate agent commission (usually 2–3%)
  • Notary and registration fees
  • Legal fees
  • Local taxes such as IMU or TARI

We collaborate with tax professionals to calculate your liabilities and help you take advantage of available tax exemptions where applicable.

  1. Sell Your Italian Property from Abroad with Legal Representation

Not in Italy? You can still sell your Italian property. With a Power of Attorney, De Tullio Law Firm can legally manage the entire sale on your behalf – drafting contracts, coordinating with real estate agents and notaries, and overseeing the signing of all legal documents.

Many of our clients live in the UK, US, Australia and beyond. Remote selling is secure, fully legal, and highly efficient with proper legal guidance.

  1. Avoid Common Pitfalls When Selling Your Italian Property

Over the years, we’ve helped countless clients avoid serious legal issues, including:

  • Sales blocked due to unregistered renovations
  • Incorrect cadastral records that delay registration
  • Buyer disputes stemming from ambiguous contract clauses

By working with De Tullio Law Firm, you gain peace of mind knowing your sale is fully compliant, documented and enforceable under Italian law.

Finally …

From verifying documents and securing a buyer to finalizing the deed, De Tullio Law Firm ensures your sale is smooth, transparent and legally sound.

Ready to Sell Your Italian Property? Contact De Tullio Law Firm today for a free consultation. Our multilingual team of real estate legal experts is right beside you.

Legal Checklist for Selling Real Estate in Italy

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Buying a Home in Italy: Experiences and Advice

For many, buying a home in Italy is a dream come true. It’s also a significant financial commitment that requires careful planning and thorough research. From legal structures to taxes and inheritance laws, there are crucial factors to consider before making a purchase. If you’re serious about buying a home in Italy, think long-term. Make sure your motivations are solid, and arm yourself with reliable information. To help, we asked our clients who own property in Italy to share their best advice. Here are their insights.

We’re here to guide you through every stage of buying a home in Italy, if you would more information schedule a free consultation with us.

Understanding the Home-Buying Process in Italy

Gathering information is essential, but it must be trustworthy. Subscribe to specialist magazines, explore reputable online resources, and attend property exhibitions in Italy. However, be cautious—inaccurate or misleading advice is common. Carefully analyze the costs involved, including property taxes, utility bills, and condominium fees.

Italy is a beautiful country, and buying a home there can be straightforward and secure if you prepare properly. Engage professionals with a solid reputation to guide you through the process. In Italy, legal contracts and financial transactions occur early in the home-buying process.

Once your offer is accepted, choosing the right people to assist you is crucial. Italian law requires a notary (“Notaio”) to oversee the transaction.

The notary plays a critical role in finalizing the conveyancing process. They draft the deed of sale, perform essential property checks, and ensure that property taxes are correctly paid. Although the buyer typically selects the notary, it’s important to understand that notaries are neutral third parties and cannot offer legal advice.

Given the notary’s limited role, hiring an independent lawyer specializing in Italian property law is highly recommended. An experienced lawyer will scrutinize the contract, provide legal clarity, and help you navigate complexities like tax implications and inheritance issues. Ideally, choose a multilingual lawyer with expertise in real estate, inheritance, and tax law.

Choosing a Competent Estate Agent when Buying a Home in Italy

Italian law strictly regulates estate agents, making them a safe option for purchasing property. Nevertheless, verify that your agent is registered with the local Chamber of Commerce and carries professional indemnity insurance.

Legal documents, such as the agent’s mandate or the preliminary purchase agreement, can be risky if you’re not fluent in Italian. Never sign anything under pressure or without a full understanding. It’s wise to have a lawyer review all documents before you commit.

When transferring funds, exercise caution. Always pay through the notary or a registered estate agent who is authorized to accept payments. Avoid off-the-record cash payments, as underreporting the sale price is illegal and could lead to hefty capital gains taxes when you sell the property.

Managing the Financial Aspects

Understanding the local property market is key before making an offer. Prices vary by region, so research thoroughly using property portals and consult your estate agent for insights. An informed offer should reflect local market conditions, not assumptions based on property prices in your home country.

If you don’t speak Italian or lack experience in the market, consider working with a legal advisor. Our clients often highlight the benefits of having a knowledgeable legal team to guide them through the process. For example, De Tullio Law Firm has assisted many buyers with legal matters, market analysis, and even mortgage consultations.

In Italy, property surveys are not always standard practice, but commissioning one can be invaluable. An independent surveyor (“Geometra”) can identify structural issues, verify planning permissions, and reveal hidden costs. This information can also be leveraged to negotiate a better price.

When choosing a surveyor, prioritize independence and local expertise. A comprehensive survey should cover everything from building integrity to zoning laws and potential environmental hazards. If you’re planning renovations, consult an architect for additional insights.

Estate Planning Considerations

Italian inheritance laws are strict. By default, a portion of your estate must go to your legitimate heirs (such as children or parents). If your wishes differ, professional legal advice is essential to structure your property ownership appropriately and address inheritance tax implications.

Renovating a Property in Italy

Renovating can be rewarding but also risky. Strict regulations govern building work in Italy, and projects often require planning permission. Without professional help, what starts as a dream renovation could quickly become a financial and logistical nightmare.

If you’re considering a renovation, gather multiple quotes and create a realistic plan. Decide whether to manage the project yourself or hire specialists, including a project manager, contractor, and local craftsmen. Legal guidance is crucial when tackling complex renovations.

Buying Off-Plan in Italy: Proceed with Caution

Off-plan properties offer appealing customization options, but they also come with risks. In recent years, some unscrupulous developers have caused buyers to lose substantial funds. Protect yourself by hiring a lawyer to verify the developer’s credentials and the project’s legal status.

Before signing anything, ensure that the developer provides a bank guarantee. This guarantee protects your investment if the project is delayed or abandoned. Payment should be made in stages, with the final installment due only upon project completion. Additionally, a lawyer can insert penalty clauses to protect against delayed delivery.

Accounting for Additional Costs when Buying a Home in Italy

Beyond the purchase price, factor in extra expenses. Notary and agency fees typically total around 15% of the property’s value. If you plan to finance your purchase through a mortgage, account for related costs. Other expenses include legal fees, survey charges, and annual property taxes.

Finally…

For over 55 years, De Tullio Law Firm has supported international buyers navigating the complexities of purchasing a home in Italy. If you’re considering buying a home in Italy, we offer expert legal consultation tailored to your needs. We also provide a free preliminary call to answer your questions and outline the process. This no-obligation consultation allows us to offer personalized advice based on your circumstances. If you’re ready to take the next step in buying a home in Italy, schedule a free consultation with us. We’re here to guide you through every stage of the process and ensure your Italian property dream becomes a reality.

Direct Bari to New York Flights Begin in 2025

Starting June 3, 2025, Neos Airlines will launch its highly anticipated direct flights from Bari to New York, offering a new gateway between Southern Italy and the United States. This exciting development strengthens Puglia’s connectivity. It also opens doors to expanded tourism, business and investment opportunities as well as cultural exchanges.

To discuss your situation, get in touch for a free consultation, or click here to get all our FREE guides for foreigners planning to renoveting, buy, sell or live in Italy.

Direct Bari to New York Flights: A New Era of Connectivity

Fly direct from New York to BariThe direct route between Bari’s Karol Wojtyla Airport and New York JFK will run weekly until October 15, 2025.

Operated on board the Boeing 787-9 Dreamliner, with 355 seats. The flights offer two service classes: Premium and Economy.

 

Direct flights from Bari to New York
Outbound Flight:

Departs Bari Wednesdays at 11:30 AM, arriving in New York at 1:50 PM local time.

Inbound Flight:

Leaves New York Tuesdays at 4:00 PM, landing in Bari at 8:00 AM Wednesday.

Puglia’s Strategic Leap Forward

Antonio Maria Vasile, President of Aeroporti di Puglia, emphasized the significance of this new connection, stating, “This flight is a monumental step for Puglia, marking the region’s increasing accessibility on the global stage. Moreover, it represents the beginning of an era of enhanced connectivity, where Puglia becomes a hub for international travel.” Furthermore, the Bari-New York flight is an integral part of a broader strategy aimed at positioning Puglia as a top-tier destination for international tourism and commerce. By fostering such connections, the region takes yet another crucial step toward solidifying its role on the global map.

Direct Bari to New York Flights: Why This Route Matters

The Bari-New York route is more than just a convenient flight – it’s a transformative connection fostering cultural exchange, economic growth, and community ties.

Boosting Tourism and Business

This direct connection positions Puglia as a premier destination for American tourists. Travelers can now easily explore the region’s historic towns, indulge in its culinary excellence, and relax amidst its breathtaking landscapes. For businesses, the route facilitates opportunities for trade and collaboration, strengthening economic ties between Italy and the U.S.

Puglia also presents a burgeoning real estate market for foreign investors. The ease of travel opens doors for Americans to explore opportunities in owning property – whether it’s a countryside villa, a charming townhome, or a modern coastal retreat.

Serving the Italian-American Community

With more than 18 million Italian-Americans in the United States, many with roots in Southern Italy, this flight serves as a direct bridge to rediscover heritage, reconnect with family and rekindle ties to ancestral traditions.

Strengthening Regional Development

Carlo Stradiotti, CEO of Neos, underscored the broader impact of the Bari-New York connection: “With this route, we’re not just connecting Bari to New York; we’re creating an opportunity for growth that spans leisure, business and cultural exchanges.”

Expanding Connections Between Italy and North America

The new Bari-New York route is part of a broader effort to enhance air travel links between Italy and North America. It joins Neos’ other established connections, including:

Milan Malpensa to New York: Operating three times weekly since 2021. Milan to Toronto: Introduced in April 2023. Palermo to New York: A seasonal service running from June to October.

These routes collectively strengthen Italy’s presence in the global aviation network, offering travelers greater convenience and more options to explore both regions.

Puglia’s Vision for the Future

Regional leaders are celebrating this milestone as a testament to Puglia’s strategic investments. Michele Emiliano, President of the Puglia Region, sees this as a transformative moment: “This is a dream taking flight – uniting Puglia with the world and showcasing our culture, traditions and potential.”

Beyond tourism, the flight represents a broader ambition to further develop Puglia as an economic, cultural and social hub in the Mediterranean.

What Direct Bari to New York Flights Mean for Travelers

With direct Bari-New York flights, Italian and American travelers now enjoy unique opportunities to explore vibrant destinations and cultures.

For Americans, Puglia offers enchanting olive groves, Baroque architecture, breathtaking coastlines and showcases a rich blend of history and beauty.

Meanwhile, Italians can experience New York’s dynamic energy, a vibrant hub celebrated for its art, commerce and culture.

These flights open endless possibilities for travel, connection, and inspiration.

How to Book

Tickets for the Bari-New York route are available on:

neosair.it for Italian travelers.
neosair.com for U.S.-based travelers.

To discuss your situation, get in touch for a free consultation, or click here to get all our FREE guides for foreigners planning to renoveting, buy, sell or live in Italy.

Finally …

With direct Bari-New York flights, Italian and American travelers now enjoy unique opportunities to explore vibrant destinations and cultures.

These flights open endless possibilities for travel, connection and inspiration. Additionally, it makes the prospect of owning a piece of Puglia’s charm more accessible than ever before. Whether you envision a home nestled among the region’s iconic olive groves or a picturesque seaside retreat along the stunning Adriatic or Ionian coasts, now is an ideal time to explore the possibilities of investing in Italian property.

At De Tullio Law Firm, we specialize in Italian property, family, and inheritance law. With over 55 years of experience, we are dedicated to ensuring that Italian property purchases are both safe and legally sound. Contact us today for a free preliminary consultation, and let us guide you in turning your dream of owning Italian property into a reality. Click here to get started.

You may also like our Guide to Buying Property in Italy.

Move to Italy: Get Paid to Revitalize Local Communities

Italy’s initiative offering 1 euro homes has captured global attention. Now, there’s another enticing opportunity: getting paid to move to Italy!

Calabria, aiming to combat depopulation and rejuvenate nine villages, has offered up to 28,000 euros to those who move to these areas.

It is important to note that before applying to such programs, you must obtain a valid working visa if you are a non-EU citizen. Without proper authorization, individuals may not be eligible to work or receive financial incentives under these schemes. Applicants should carefully review Italy’s immigration requirements and secure the necessary permits before making any commitments.

To discuss your situation, get in touch for a free consultation, or click here to get all our FREE guides for foreigners planning to renoveting, buy, sell or live in Italy.

Get Paid to Move to Italy: Terms and Conditions

To qualify, applicants must be under 40 years old. Additionally, they must commit to launching a small business and relocate to Calabria within 90 days of approval. This means officially changing their residence to the selected village.

This initiative has sparked interest both within Italy and abroad. Successful candidates can expect monthly payments ranging from 800 to 1000 euros for 2 to 3 years. Alternatively, they may receive a lump sum to start their own ventures.

Innovative Initiatives to Move to Puglia

In recent years, several towns in Puglia have implemented innovative measures to attract new residents and rejuvenate communities.

For instance, Candela, known for its natural beauty and historical charm, utilized funds from the National Recovery and Resilience Plan (PNRR) to implement effective revitalization strategies.

Get paid to Move to Italy

The Case of Candela: A Model for Success in Moving to Italy

Candela offers substantial financial incentives. These include grants ranging from 800 euros for single-person households to 5,000 euros for families with over 4 members moving to the area. These funds cover rental and renovation costs, making the move financially viable for new residents. Applicants must demonstrate residency and meet specific income criteria to qualify for these incentives, ensuring sustainable community growth.

If the cash incentive is not particularly appealing to convince people to move to the village in the province of Foggia, other options are being studied.

These include discounts on electricity bills, reduced fees for kindergarten enrollment, and reductions in waste and school canteen taxes.

All of this aims to repopulate a village that risks becoming another ghost town in the southern landscape. Southern Italy’s demographic vitality is declining, making it challenging to reclaim the lost essence of life.

The Role of the PNRR

The PNRR, the National Recovery and Resilience Plan, was introduced by Italy as part of the broader EU program for post-pandemic recovery.

The plan includes investments in various areas, such as urban regeneration and the recovery of historic villages. For Puglia, the PNRR has allocated funds for the revitalization of depopulated areas and support for local communities.

The case of Candela demonstrates how the strategic use of PNRR funds can turn challenges into opportunities.

In fact, thanks to these incentives, Puglia is experiencing a new era of growth and revival, offering a replicable model for other regions of Italy.

The adoption of such measures helps preserve cultural and historical heritage. It also ensures a prosperous and sustainable future for local communities.

To discuss your situation, get in touch for a free consultation, or click here to get all our FREE guides for foreigners planning to renoveting, buy, sell or live in Italy.

Move to Italy and get paid

Finally …

At De Tullio Law Firm, we specialize in property, inheritance, residence, and family law matters in Italy.

Whether you’re considering moving to Italy under its incentivized programs or navigating legal matters related to property and residency, De Tullio Law Firm offers specialized expertise. Contact us today for a complimentary consultation. Let us guide you through the process. Together, we can ensure your move to Italy is smooth and successful.

Italian Real Estate: How to Avoiding Pitfalls when buying

Buying Italian Real Estate should be exciting but, it can also be a complex process

The best way to protect your investment when buying Italian real estate is to engage an English-speaking Italian lawyer. Instructing an independent, English-speaking Italian lawyer could save you money and stress in the long run.

Choosing the right Italian lawyer is a very important decision. Make sure you instruct an independent English-speaking lawyer, who has experience advising international clients in relation to property purchases in Italy.

To discuss your situation, get in touch for a free consultation, or click here to get all our FREE guides for foreigners planning to renoveting, buy, sell or live in Italy.

Your Italian property lawyer should:

Be independent. Make sure the lawyer is not connected in any way to the estate agent, developer or seller. An independent lawyer will exclusively look after your interests and not the interests of the estate agent or developer. You should find your own lawyer rather than taking recommendations from an estate agent or using a developer’s in-house lawyer.

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Speak English. Unless you are a fluent Italian speaker, your lawyer should be English-speaking. You need to know that when you ask a question, your lawyer can fully understand and answer in a way you fully understand. There is no point in paying for advice that you don’t understand.

Have Professional Indemnity Insurance. You should check that your lawyer has adequate insurance. Should any problems arise as a result of advice you receive, you can be certain you are covered.

Why should you instruct a lawyer if you are buying Italian real estate?

It is impossible to evaluate a property just from viewing it. By instructing a lawyer you will have a better understanding of the property and the Italian purchase process.

Your lawyer can:

Guide you through the Italian buying process and the obligations of each party.

Check the property title, carry out checks and searches on the property before you sign any paperwork, which may well have binding financial and legal implications.

Arrange structural and geological surveys.

Review the purchase contracts to ensure that everything is as it should be and that your position is protected.

Advise about any inheritance and tax issues that may affect you. This is particularly important in Italy which has rules of ‘forced heirship’.

Help you make a Will to cover your Italian property, which is advisable in planning the succession of your assets.

Assist with matters such as Italian residency, tax codes, setting up a bank account or utility contracts for a property following purchase.

What is the role of the notary who buying Italian real estate?

An Italian notary (Notaio) is a legal representation of the Italian Government. Whilst they are part of the legal profession, it is important to ensure that you do not confuse the role of your lawyer with that of a Notaio.

The role of the Notaio in Italy is to oversee the property transaction, to collect the appropriate tax on behalf of the Italian State and to register the property in the Italian Land Registry. Legally a Notaio must remain impartial in the property purchase. A Notaio cannot, therefore, act on behalf of the buyer or the seller. You should instruct your own independent Lawyer to advise you specifically in relation to your property purchase and related issues.

Do I need to give my Italian lawyer Power of Attorney?

If you are not going to be in Italy during the purchasing process, it is a good idea to provide your lawyer with a Procura Speciale – a Limited Power of Attorney. This is a legal document that gives another person authority to act on your behalf, for example, to sign a property purchase contract.

Conferring a Power of Attorney to another person gives significant power to act on your behalf. You should therefore be comfortable that you fully understand what you are agreeing to, that you are happy with the wording of the document and that your agent is competent and trustworthy.

To discuss your situation, get in touch for a free consultation, or click here to get all our FREE guides for foreigners planning to renoveting, buy, sell or live in Italy.

Finally …

Buying Italian real estate is a complex matter. With our extensive knowledge and experience of Italian and international law, we provide expert conveyancing services throughout Italy. If you are purchasing an Italian property, get in touch for a free consultation.

 

Italian Property Law: Our Journey

A Decade-Long Proposition

For a decade, Mario and Giovanna, our charming elderly Italian neighbors, wanted to sell us their property. The small farm includes several hectares of land, a farmhouse in decent shape, and outbuildings ranging from usable barns to near-ruins. Italian property law is a significant factor in the process, affecting both the vendors’ approach and our response.

To discuss your situation, get in touch for a free consultation, or click here to get all our FREE guides for foreigners planning to renoveting, buy, sell or live in Italy.

The Appeal and the Sticking Point

While the idea of buying the adjacent property was always appealing, the asking price was just too high. Mario and Giovanna aimed to distribute the proceeds among their five grown children and cushion their final years. None of the children were interested in taking on the farm, as they all had their own properties and families elsewhere. We repeatedly turned down their offer due to the price. We suggested that a substantial reduction might pique our interest and made an offer, but they rejected it, holding out for more. Understanding Italian property law helped us navigate these negotiations, ensuring we were aware of our rights and obligations.

The Turning Point

Seven years ago, Mario and Giovanna decided they could no longer manage the farm. They moved into an apartment in town, returning to the farm to spend the summer. They preferred to avoid real estate agency fees and continued their quest for a private sale. After the pandemic, a local goat farmer made an offer, and we shared in their excitement and relief. However, the buyer needed a mortgage and couldn’t secure one, likely due to complications related to Italian property law. The situation dragged on for 18 months and eventually the sale fell through. They came back to us with a lower price, but it was still more than we wanted to pay. By then, Mario’s health was declining.

Unexpected News

One day, Giovanna called, asking us to visit them in their town apartment. We went, and inevitably, the property sale came up. We reiterated our previous offer, still shy of their expectations. Not long afterward, sadly, Mario died, and amidst the grief, the matter was set aside, unresolved.

We maintain regular contact with Giovanna. She has been a friend for many years. Our mutual affection has always been a constant. We visit her regularly for coffee and conversation. Occasionally, during these visits, the subject of the farm sale would resurface as she and her children navigated the labyrinthine Italian probate process under Italian property law.

Unexpectedly, in late December, a family delegation arrived at our house. They brought season’s greetings and the news that all the heirs, including Giovanna, had decided to accept our offer. Giovanna said Mario had always hoped we would buy the property, believing we would care for it properly.

Engaging Legal Expertise in Italian Property Law

Having made a verbal agreement to purchase the property, we immediately engaged De Tullio Law Firm, experts in Italian property law. The team initiated due diligence and contacted a surveyor and a notary.

The first thing they discovered was that according to property plans, one of the doors leading to the terrace should have been a window. This wasn’t a huge issue as post-purchase, we intend to renovate the house and we could fix that.

However, as the team looked into the paperwork, it became apparent that there were other issues with the property. All these matters explained why the goat farmer had encountered difficulties securing a mortgage.

Even minor irregularities with Italian town-planning and cadastral regulations, under Italian property law, can complicate sales and purchases, particularly when the buyer requires financing. Banks mandate full compliance with regulations.

Navigating Legal and Regulatory Challenges with Italian Property Law

Having lived in Italy for almost 20 years, we have seen expat property owners grappling with discrepancies when they come to sell properties at a later date. They often find their assets adversely affected in terms of resale value and marketability because of minor issues that were present when they first bought the properties. This underscores the importance of conducting thorough legal due diligence when purchasing a property. Italian property law is very complex. As soon as you know you want to buy a property in Italy, you should engage a property lawyer.

De Tullio Law Firm discovered a critical omission in the succession paperwork: not all buildings were accounted for in the sale. This discrepancy arose because Mario and Giovanna had failed to declare a collapsing outbuilding in the original title deed, drafted in the 1980s when they acquired the particular parcel of land from another neighbor of ours. This old outbuilding was erected prior to 1967.

Understanding Italian Property Law and Building Regulations

Italian buildings constructed before September 1967 were not subject to municipal authorization due to the absence of comprehensive national building regulations. The enactment of Law No. 765 in 1967 marked a pivotal shift in Italian property law, mandating building permits from municipal authorities and standardizing processes across Italy. Prior to this law, construction practices were governed by local customs and lacked formal oversight.

However, despite its derelict condition, the outbuilding must still be registered in both the land registry and the Nuovo Catasto Edilizio Urbano (NCEU). The latter serves as a registry for urban properties, and inclusion is a legal prerequisite for transactions such as sales or transfers of ownership under Italian property law.

In our case, updating the succession paperwork from the tax authority to include the outbuilding in the sale are imperative steps under Italian property law. Additionally, the vendors will need to rectify the original title deed to include the outbuilding. These measures will ensure legal compliance and clarity in the transaction.

Addressing Land Registry Discrepancies Under Italian Property Law

The land registry map of the property presents a concerning discrepancy: none of the buildings are accurately depicted. Rectifying this will entail updating the land registry.

Then, a neighbor has encroached on two of the land parcels included in the sale. Part of the neighbor’s house extends onto one parcel, while his garden spills over onto another.

The neighbor is a kind elderly gentleman, and we don’t want to risk boundary disputes either with him, or potentially with his heirs in the future, who might assert usucapione rights. Resolving this dilemma requires subdividing the land the neighbor is currently using as a garden and adjusting the boundary accordingly. Similarly, where the neighbor’s property encroaches onto land included in the sale, boundary lines must be redrawn.

While both sections of land will be gifted to the neighbor, the vendors must ensure that they and the neighbor have them legally registered to ensure clarity and avoid any future disputes under Italian property law.

Italian Property Law: Verifying the Internal Layout

It’s crucial to check the internal layout of the property. Although the vendors had provided their own plans, official municipal plans often differ.

The vendors had already mentioned a discrepancy with the door leading to the terrace. Would the vendors’ plans match the ones held by the local municipality’s technical department when reviewed? The team at De Tullio Law Firm investigated this using the services of a geometra.

After several weeks of waiting, the geometra received notification that the relevant file had been “misplaced” in the municipal archives. He applied to the provincial archives for a copy. Thankfully, apart from the issue with the extra door, the interior plans match the actual layout of the house.

Moving Forward with the Preliminary Contract

Despite these, and a few other issues, we asked De Tullio Law Firm to organize a preliminary contract. We wanted to secure the farm while protecting ourselves from purchasing a property that is not fully compliant with planning regulations under Italian property law.

After several iterations between the lawyers at De Tullio Law Firm and the notary, we now have a preliminary contract in place with conditions precedent that specify the remedial work required before completion, with the costs to be borne by the vendors. The deadline for completion is December 31st, providing the vendors a realistic amount of time to address all the discrepancies.

To discuss your situation, get in touch for a free consultation, or click here to get all our FREE guides for foreigners planning to renoveting, buy, sell or live in Italy.

Finally …

De Tullio Law Firm extends our gratitude to our clients for sharing their journey to purchase their neighbor’s farm. Italian property law is indeed complex, and seeking legal advice is crucial to safeguard your interests and resolve issues before buying property in Italy. As this case demonstrates, what initially appeared to be a straightforward transaction revealed a number of discrepancies, highlighting the importance of due diligence.

The Office for Italian Statistics (ISTAT), estimates that approximately 20% of Italian properties are illegally built. Additionally, Italy currently faces a significant backlog of over 4 million retroactive planning applications for illegal constructions. Some estimates suggest this number could be multiplied by at least five when including properties with minor irregularities.

Despite the challenges in this case, all the issues are resolvable. We anticipate that the signing will take place by the December deadline. This case underscores the critical role of thorough legal checks in property transactions, ensuring a smooth and compliant acquisition process.

At De Tullio Law Firm, we offer personalized advice and support. With over 55 years of experience handling clients’ Italian and cross-border property, residency, family, and inheritance matters, we are right beside you.

Book a FREE CONSULTATION with one of our lawyers here.

Gay Weddings in Italy: The Legal Landscape

Italy has made significant strides in LGBTQ+ rights and equality. Until 2016, the country did not recognize same-sex unions. However, that year marked a major milestone when the government passed a law allowing civil unions for same-sex couples. This legislation granted many of the same legal rights and protections as those enjoyed by heterosexual couples, setting the stage for the recognition and celebration of gay weddings in Italy.

To discuss your situation, get in touch for a free consultation, or click here to get all our FREE guides for foreigners planning to renoveting, buy, sell or live in Italy.

Recognition of Same-Sex Marriages and Civil Unions in Italy

The 2016 law, known as “Legge Cirinnà” after its sponsor Monica Cirinnà, was a groundbreaking step for LGBTQ+ rights in Italy. It provided same-sex couples with legal recognition and many of the rights of heterosexual married couples, such as inheritance rights, next-of-kin status in hospitals, and pension and social security benefits. This was a major step toward equality and diversity in the Italian legal system.

In 2020, Italy’s Court of Cassation ruled that same-sex marriages performed abroad must be fully recognized. This decision furthered Italy’s commitment to equality and diversity, allowing same-sex couples to have their marriages legally recognized within the country.

Additionally, couples can therefore handle the legal aspects at home and have a symbolic ceremony in Italy to declare their love and commitment.

Civil Union Ceremonies in Italy

Gay weddings in Italy

Despite the historical influence of the Catholic Church, Italy has experienced a cultural shift toward acceptance and celebration of gay weddings. Advocacy groups, public figures, and changing societal attitudes have driven this change. Cities like Rome, Milan, and Florence have vibrant LGBTQ+ communities that organize pride events, festivals, and cultural initiatives promoting inclusivity and equality.

For those opting for a civil union ceremony in Italy, the mayor or a substitute conducts the ceremony in Italian: an official interpreter and two witnesses must be present. The ceremony lasts about 20 minutes and can include personal vows, readings, and music.

Although same-sex marriage is not yet performed in Italy, civil unions offer substantial legal protection.

Legal Paperwork for Civil Union Ceremonies in Italy

Same-sex couples wishing to have a civil union ceremony in Italy must provide specific documentation from their home country, which may need translation into Italian. Couples must make two appearances at the town hall: one to present paperwork and, depending on the location, a sworn declaration; the second for the ceremony itself. Timelines vary based on citizenship and residency status, so couples should check requirements before making travel arrangements.

For gay weddings in Italy, the key documents required are:

  • Both partners must present valid passports.
  • Depending on citizenship, a document declaring freedom to marry, which could be a certificate of non-impediment (CNI), Atto Notorio, or a single status certificate.
  • A document where each spouse declares the intention to marry: a nulla osta, statutory declaration, or sworn declaration, depending on your nationality.
  • If applicable, a divorce certificate or widow/widower certificate.

Inheritance Rights & Legal Documentation

Civil unions offer same-sex couples protections similar to those available to married heterosexual couples, including joint property ownership, asset transfers without significant tax penalties, and rights in property division upon dissolution. Moreover, these protections provide stability and promote equality for same-sex couples in Italy.

Civil union partners have significant inheritance rights:

  • Statutory Share: The surviving partner receives a portion of the deceased partner’s estate.
  • Joint Property Ownership: The surviving partner retains full ownership of jointly owned property without inheritance tax.
  • Survivor Benefits: Partners are eligible for benefits like pensions and life insurance payouts.

Same-sex couples should ensure their property and inheritance matters are well-documented:

  • Wills: Clearly outline asset division.
  • Co-ownership Agreements: Clarify ownership rights and responsibilities.
  • Powers of Attorney: Allow partners to make financial and medical decisions for each other if necessary.

Parental Rights and Family Law

While challenges persist in parental rights for same-sex couples, current Italian law does not permit them to jointly adopt children. Nonetheless, courts have acknowledged the parental rights of non-biological parents in specific instances, particularly when children are born abroad through surrogacy or artificial insemination. Moreover, advocacy groups are actively advocating for full equality, and the European Court of Human Rights has exerted pressure on Italy to recognize the rights of children in same-sex families. Therefore, comprehensive legislative reforms are necessary to ensure equal treatment for all families.

Transgender Rights in Italy

While the 2016 legislation significantly benefited same-sex couples, transgender individuals in Italy still encounter challenges. Currently, legal recognition mandates gender confirmation surgery to change gender on official documents. However, support groups and courts have increasingly challenged this requirement, leading to instances where changes have been allowed without surgery. Consequently, the legal framework for transgender rights is evolving, and continued advocacy is crucial for broader recognition and protection.

Legal Protections Against Discrimination

Italy has laws that prohibit discrimination based on sexual orientation in employment, education, and access to goods and services. Additionally, the country has ratified various international human rights treaties, which further reinforce these protections. Despite these advancements, activists continue to campaign for comprehensive anti-discrimination laws to ensure full protection against all forms of bias.

To discuss your situation, get in touch for a free consultation, or click here to get all our FREE guides for foreigners planning to renoveting, buy, sell or live in Italy.

Finally …

Same-sex couples civil union italyThe legal landscape for gay weddings in Italy is evolving, reflecting broader societal acceptance of LGBTQ+ individuals. While challenges remain, especially regarding parental rights and full legal equality, Italy has made significant strides in protecting same-sex couples. By understanding the legal requirements and paperwork, same-sex couples can ensure their unions are recognized under Italian law. The progress thus far highlights the resilience and determination of the LGBTQ+ community and its allies. Gay weddings in Italy symbolize love and progress in the ongoing pursuit of equality and acceptance.

At De Tullio Law Firm, we offer personalized advice and support. We have over 55 years of experience handling clients’ Italian and cross-border property, residency, family, and inheritance matters. If you need help navigating the legalities of a civil union or a wedding in Italy, we are right beside you.

Book a FREE CONSULTATION with one of our lawyers.

Useful links for gay weddings in Italy:

UK

USA

Canada

Australia

You might also like to read our Family Law Guide

Italian First Home Benefits for Expatriates

Law No. 103 of 10.08.2023, coupled with amendments to DL No. 69/2023, has ushered in significant changes to Italian first-home benefits for expatriates. This pivotal legislation not only addresses an infringement procedure initiated by the European Commission against Italy but also introduces key enhancements to the first home benefits regime.

To discuss your situation, get in touch for a free consultation, or click here to get all our FREE guides for foreigners planning to renoveting, buy, sell or live in Italy.

The Innovation Introduced by DL No. 69/2023

DL No. 69/2023 addresses a critical issue flagged by the European Commission concerning first home benefits for expatriates. This decree, aptly named “Salva infrazioni” (Save Infractions), rectifies discrepancies in the application of reduced property taxes for expatriates. Now, expatriates who have resided or worked in Italy for at least five years and are transferred abroad for work reasons can enjoy reduced property tax rates when purchasing a property in Italy.

Understanding Italian First Home Benefits

Italian first-home benefits encompass a range of advantages aimed at facilitating property acquisition for expatriates. These benefits include reduced tax rates, fixed tax amounts, and VAT reductions, making property ownership in Italy more accessible and affordable.

Reduced Tax Rates: Expatriates can benefit from lower registration tax rates, alleviating the financial burden of property acquisition. Under the first home benefits scheme, taxes payable when buying property in Italy include:

For purchases from private individuals or VAT-exempt companies:

– Proportional registration tax at a rate of 2% (instead of 9%)

– Fixed mortgage tax of 50 euros

– Fixed cadastral tax of 50 euros

For purchases from companies subject to VAT:

– Reduced VAT at 4%

– Registration tax of 200 euros

– Mortgage tax of 200 euros

– Land registry tax of 200 euros

These reduced tax rates and fixed tax amounts provide transparency and predictability in property transaction costs, enhancing the appeal of property ownership in Italy for expatriates.

Eligibility Criteria for Italian First Home Benefits

To qualify for Italian first home benefits, expatriates must meet stringent eligibility criteria. These criteria include sole ownership of the property, compliance with municipal constraints, meeting residency prerequisites, and adhering to specific property categorization requirements. Moreover, only properties falling under designated cadastral categories, such as A/2, A/3, A/4, A/5, A/7, and A/11, are eligible for the benefit.

Evolution of Legislation for Italian First Home Benefits

Previous legislation provided exceptions for expatriates, particularly those relocating abroad for work. However, DL No. 69/2023 introduces a refined framework, emphasizing stricter residency and property location criteria. These changes ensure that benefits are directed towards individuals with substantial ties to Italy.

Rectification Procedures and Self-Certification

In cases where applicants fail to declare their residency status abroad at the time of purchase, rectification procedures exist. Italian citizens residing abroad can rectify their status through self-certification, as clarified by the Revenue Agency. This ensures compliance with residency prerequisites and maintains continuity in benefit entitlement.

Changes Introduced by DL No. 69/2023

DL No. 69/2023 introduces a new discipline regarding first home benefits for expatriates. This decree stipulates that individuals who transfer abroad for work reasons must have resided or carried out an activity in Italy for at least five years prior. Additionally, the property must be located in the municipality of birth or where they previously resided or conducted business.

Finally …

Understanding these legislative changes is crucial for expatriates considering property investments in Italy. With over five decades of experience, De Tullio Law Firm has been consistently delivering expert legal advice to international clients. Moreover, while we offer comprehensive legal services across all domains of Italian law, our particular emphasis is on real estate, residency, family law, and inheritance matters.

We take immense pride in providing personalized legal services to our clients. Additionally, we have a strong reputation for delivering pragmatic and efficient solutions. If you are exploring investment opportunities in Italian real estate, don’t hesitate to get in touch with us. We are right beside you, guiding you every step of the way.

 

You may also be seeking information about how to obtain an Elective Residence Visa for Italy or you might like to peruse our series of informational videos.

To discuss your situation, get in touch for a free consultation, or click here to get all our FREE guides for foreigners planning to renoveting, buy, sell or live in Italy.

 

Digital Nomads in Italy: A Short Guide

In a world shaped by remote work and the digital nomad lifestyle, Italy has taken a pioneering step to adapt to this evolving labor trend. As part of the “Decreto Sostegni Ter” legislation, the decree of 29 February 2024, published in the ‘Gazzetta Ufficiale’ on April 4, 2024, represents a significant milestone in Italy’s efforts to regulate the influx of individuals from non-EU countries seeking opportunities as digital nomads in Italy.

Through collaboration between key ministries including the Ministry of Foreign Affairs, International Cooperation, Tourism, and Labor and Social Policies, the decree aims to provide clarity and structure in navigating the expansion of digital nomadism in Italy.

The decree aims to integrate digital nomads and remote workers into the Italian landscape while enhancing the nation’s competitiveness in the global job market. By establishing clear procedures and requirements, it simplifies the process for individuals eager to tap into Italy’s rich culture, quality of life and thriving business environment while working remotely.

To discuss your situation, get in touch for a free consultation, or click here to get all our FREE guides for foreigners planning to renoveting, buy, sell or live in Italy.

Understanding the Categories: Defining Digital Nomads and Remote Workers

Distinguishing between two categories, namely “digital nomads” and “remote workers,” the decree acknowledges the diversity within the remote work sphere.

Digital nomads are self-employed, whereas remote workers maintain an employer relationship while operating outside traditional office setups.

Advantages of Italy’s Digital Nomad Visa

Extended Stay with Renewal Option: Enjoy a one-year residency in Italy, with the option to extend your stay.

Family: This visa permits you to bring your immediate family members with you.

Reliable Connectivity: Italy boasts reliable internet connections across most urban areas and even smaller towns, ensuring robust remote work opportunities.

Schengen Area Access: Holders of this visa can freely travel within the Schengen Area, granting visa-free access to other EU countries.

Unrestricted Permits: Italy’s Digital Nomad Visa isn’t bound by annual quotas typical of some work visas, potentially making it a more accessible choice.

Potential Residency Route: While not a direct pathway to permanent residency, this visa serves as an initial step towards establishing long-term roots in Italy.

Eligibility Criteria for Italy’s Digital Nomad Visa

To qualify for Italy’s Digital Nomad Visa, you must satisfy the following conditions:

Non-EU Citizenship: This visa is exclusively designed for individuals residing outside the European Union.

Highly Qualified Remote Worker: The program targets “highly qualified” remote workers. While official job criteria are yet to be released by Italian authorities, a diverse range of professions, including experienced tech professionals and online entrepreneurs, are likely eligible.

Remote Work Arrangement: Your work must be conducted remotely, whether for a company, clients, or your own business located outside of Italy.

Minimum Income Requirement: Applicants must demonstrate a monthly income surpassing €2,335, equivalent to approximately €28,000 annually. This criterion is based on a minimum threshold of three times the Italian national minimum wage.

Health Insurance Coverage: Comprehensive health insurance valid in Italy is a mandatory requirement.

Clean Criminal Record: Similar to most visa programs, applicants are required to present a clean criminal background check.

Italy’s Digital Nomad Visa
How to Apply for Italy’s Digital Nomad Visa:

Gather Required Documents

Before starting your application, ensure you have all necessary documents:

Valid Passport: Ensure your passport remains valid for at least three months beyond your intended stay in Italy and contains a minimum of two blank pages.

Passport-Sized Photos: Typically, provide two recent, color passport-sized photographs adhering to specific size and quality standards.

Proof of Employment: Present either contracts with clients outside of Italy demonstrating ongoing work or a letter from your employer (registered outside of Italy) verifying your remote work status.

Proof of Income: Furnish bank statements, tax returns, or other documentation demonstrating compliance with Italy’s minimum income requirement, approximately €28,000 annually.

Health Insurance: Secure comprehensive health insurance coverage valid in Italy for the duration of your stay.

Proof of Accommodation in Italy: Submit a rental agreement, hotel reservation, or equivalent documentation confirming suitable lodging arrangements within Italy.

Criminal Background Check: Provide a clean criminal record certificate from your home country or country of residence, as per the visa requirements.

Schedule a Visit to the Italian Consulate

Once you have gathered all your paperwork, schedule an in-person appointment at the nearest Italian consulate in your country of residence. During your visit, you’ll complete the official visa application, submit your documents, and pay the visa fee – typically around $125.

Await Approval

After submitting your application, anticipate a waiting period of several weeks to a few months to receive a response regarding your visa approval status.

Obtain Your Official Residence Permit

Upon visa approval, you have 8 days following your arrival in Italy to apply for a residence permit, known as a permesso di soggiorno. Obtain a “Yellow Kit” from any post office, complete the enclosed forms, and return the kit to the post office. They will manage the submission process to the appropriate authorities. Subsequently, authorities will schedule you for fingerprinting and other necessary checks to facilitate the issuance of your permit.

Cost of Italy’s Digital Nomad Visa

Italy's Digital Nomad Visa

The comprehensive cost of Italy’s Digital Nomad Visa is subject to further clarification by Italian authorities. However, here’s a breakdown relying on the currently available information:

Application Fee:

Anticipate a standard non-refundable application processing fee. While the exact fee for the Digital Nomad Visa is yet to be specified, it could align with other Italian visa application fees, typically around $125.

Residence Permit Fee:

Upon successful application, there may be an additional fee for the issuance of the residence permit itself.

Administrative Fees:

Factor in supplementary expenses for document translation, notarization, and potential postal charges associated with submitting your application.

Social Security and Tax Matters

Importantly, the decree also addresses the complexities of social security compliance for digital nomads in Italy. This aspect will depend either on bilateral social security agreements or adherence to Italian legislation, contingent upon existing agreements between Italy and the nomad’s country of origin.

Furthermore, upon obtaining a residence permit, digital nomads will receive an Italian tax code and must apply for a VAT number. The Revenue Agency and local police headquarters (Questura) will oversee adherence to Italian tax regulations.

Seizing the Moment: Your Path to Professional Fulfillment

Digital nomad in ItalyItaly’s proactive approach to embracing digital nomads underscores its commitment to fostering innovation and inclusivity in the contemporary workforce. By providing a clear framework for entry and stay, the decree not only attracts top talent but also nurtures a dynamic ecosystem conducive to professional growth and cultural exchange among digital nomads in Italy.

As Italy solidifies its position as a global hub for digital nomads, the Decree of 29 February 2024 epitomizes its forward-thinking strategy in navigating the complexities of the digital age. With its fusion of tradition and innovation, Italy beckons those seeking professional fulfillment amidst the splendor of its timeless landscapes and hospitable communities, offering an ideal setting for digital nomads in Italy.

 

To discuss your situation, get in touch for a free consultation, or click here to get all our FREE guides for foreigners planning to renoveting, buy, sell or live in Italy.

Finally …

If you’re considering Italy as your digital nomad destination or require expert guidance on navigating Italian bureaucracy as digital nomads in Italy, don’t hesitate to schedule a free consultation with one of our legal experts at De Tullio Law Firm. From securing residence permits to navigating tax regulations, our team offers comprehensive support at every stage of your journey.

Italian Golden Visa: Unlocking Opportunities

Dreaming of a life in Italy? The Italian Investor Visa, also known as the Golden Visa is an interesting solution for non-EU citizens who choose to invest in strategic assets that benefit Italian economy and society.

In this blog post we explore eligibility, investment options, and the application process. To discuss your situation and eligibility, get in touch for a free consultation.

What is the Italian Golden Visa?

The 2017 Budget Law introduced the Italian Golden Visa. It allows foreign investors residency in Italy for 2-5 years as well as travel within Schengen countries. This initiative bolsters Italy’s economy and visa system, offering a gateway to long-term investments.

Requirements for the Golden Visa in Italy

To apply, non-EU citizens must:

– Be 18+ or a legal entity’s representative.
– Meet investment thresholds.
– Provide an Anti-Money Laundering Declaration.
– Demonstrate financial stability.

Eligibility of Family Members

Family members can obtain visas and residence permits, fostering family reunification or cohesion.

Types of Golden Visa Investments

Options include government securities, company shares, or philanthropic donations, each with specific investment criteria.

Italian law outlines the eligible investment options for the investor visa application as follows:

Securities issued by the Italian government: Requires a minimum investment of €2,000,000.00, which must be held for at least 2 years.
Stocks or shares of an existing capital company operating in Italy: Involves a minimum investment of €500,000.00, to be held for at least 2 years. However, if investing in an existing innovative Italian startup, the amount is reduced to €250,000.00.
Philanthropic donation to an Italian non-profit organization: Supporting public interest projects in sectors such as culture, research, migration management, or restoration of natural/artistic resources requires a donation of at least €1,000,000.00.

Additionally:
– The applicant must demonstrate ownership and be the beneficial owner of at least €2,000,000.00 (in the case of securities) or €1,000,000.00 (for shares/stocks or philanthropic donations), which must be available and transferable to Italy.
– A written declaration committing to using the funds for eligible investments or donations within three months of entry into Italy is required.
– Sufficient resources, beyond the investment funds, must be demonstrated to cover the applicant’s living expenses during their stay in Italy, exceeding the minimum level for exemption from healthcare expenditure as per the law.

Anti-Money Laundering Declaration

Only single investments are permitted, with funds verified for legitimate origins.

Transferring Funds and Nationality Considerations

Transferring funds to Italian banks may ease the application process. Nationality doesn’t directly affect eligibility, but origins of funds may trigger scrutiny.

Additional Considerations and Investment Types

Ensure compliance with Italian law when choosing investments, whether in companies or bonds.

How to Obtain the Golden Visa in Italy

The Investor Visa falls outside the annual entry quotas set by the Italian Government, allowing applications at any time without quota restrictions.

The initial step involves applying for a Nulla Osta, available through the Ministry of Economic Development’s online portal. The application requires submission of:

– Personal details
– Passport copy
– Applicant’s CV
– Investment type indication
– Evidence of investment ownership
– Clean criminal record confirmation
– Investment description and recipient consent attestation

Following a preliminary review by the Committee’s Secretariat, the application undergoes evaluation, with the Committee typically issuing the Nulla Osta within thirty days.

Subsequently, applicants have six months to visit an Italian diplomatic mission in their home country to finalize the investor visa application. Entry into Italy is permissible within two years of visa issuance.

The investor visa grants a two-year validity period in Italy. Upon arrival, applicants must apply for a residence permit for investors at the Questura within eight days. This permit remains valid for two years from the date of entry into Italy.

Issuance and Maintenance of Residence Permit

Investors must fulfill investment commitments and maintain original investments for permit validity. Renewals and citizenship opportunities follow.

Incentives for Investments in Italy

Tax incentives and work permit options enhance the allure of Italian residency for investors and their families.

Special Italian Tax Regimes

Impatriates Regime

Designed for employees and self-employed individuals relocating their tax residency to Italy for work. Income from dependent work or self-employment in Italy is taxed at 30% for 5 years, or 10% in Southern Italy. The regime can extend for 5 more years under specific conditions, with 50% of income taxable during this period.

New Tax Regime for Resident Pensioners

Non-resident pensioners in Italy receiving foreign pensions can opt for a 7% flat tax on foreign source income if they meet certain criteria and reside in qualifying municipalities.

Special Tax Regime for High Net Worth Individuals

Available to those not tax residents in Italy for 9 out of 10 years preceding their transfer. Exempts them from applying a substitute tax to foreign income.

Italian Tax Incentives for Foreign Professors and Researchers

Offers a 90% reduction in taxable income for researchers and professors, with durations of 8, 11, or 13 years, contingent upon residency in Italy.

Finally …

To navigate the complexities of the Italian Golden Visa, expert legal counsel is essential. With over five decades of experience, De Tullio Law Firm is your trusted partner, offering personalized advice to international investors. Specializing in real estate, residency, family law, and inheritance matters, we ensure pragmatic solutions tailored to your needs. If you’re considering investment in Italian real estate, contact us today. We’re dedicated to guiding you through every step of the process with confidence and clarity.