Italian Family Law: A Short Guide

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This short guide aims to cover the key elements of Italian family law: for a more in-depth explanation, please read our comprehensive Italian Family Law Guide.

Italian Family Law GuideWhether dealing with marriage, separation, divorce, or child-related issues, you should contact an experienced Italian family law attorney. Their expertise will ensures you protect your rights and handle legal proceedings correctly.

1. Marriage and Civil Partnerships under Italian Family Law

To marry in Italy, both parties must meet specific legal requirements, including age and consent. Registration with civil authorities is necessary for legal recognition of the marriage.

Civil partnerships offer similar legal benefits to marriage and are available to both same-sex and opposite-sex couples. You must register the partnership with civil authorities to formalize the partnership.

2. Divorce and Separation

Divorce begins with the filing of a petition, which must state the grounds for divorce. Common grounds for divorce include irretrievable breakdown of the marriage, adultery, unreasonable behaviour, desertion, or separation for a specified period.

For couples not ready for divorce, a separation agreement outlines terms for living apart, including child custody, support, and property division. This agreement can later become part of divorce proceedings.

3. Child Custody and Support within Italian Family Law

Decisions regarding child custody must be in the best interests of the child, considering factors such as the child’s welfare, parental capabilities, and the child’s wishes, depending on age and maturity.

Both parents are responsible for the financial support of their children. Child support calculations consider the income of both parents, the child’s needs, and custody arrangements.

4. Spousal Support

One spouse may receive spousal support – or alimony – during or after a divorce to maintain their standard of living. The amount and duration depend on factors like the length of the marriage, each spouse’s financial situation, and contributions to the household.

5. Property Division

When it comes to property division, it’s important to understand matrimonial regimes in Italy. Italian family law mandates equitable distribution of property acquired during the marriage. This involves a fair division, considering each spouse’s contributions to the marriage and their economic circumstances.

6. Domestic Violence and Italian Family Law

Victims of domestic violence are entitled to apply for protection orders to prevent further abuse. These orders may include orders prohibiting contact, removal from the family home and being placed in sheltered accommodation.

Legal assistance is provided to help victims navigate the legal system, guaranteeing their safety and upholding their rights under Italian family law.

Finally …

Understanding Italian family law is crucial for navigating personal relationships and legal challenges. Therefore, engaging a solicitor ensures your interests are protected throughout any legal proceedings.

For more detailed information, you can refer to our comprehensive Italian Family Law Guide or contact our firm for a consultation. Additionally, we are here to provide you with the support and guidance needed to handle any family law matter with confidence.

For further information or to schedule a free consultation, please get in touch with us. Our team is dedicated to providing expert legal assistance tailored to your needs.

You may also like to read more about Italian divorce law and EU regulations.

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Maintenance And Divorce Allowances in Italy

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How does financial support work in Italian separations and divorces?


“All are equal before the law”… except when it comes to divorce! In Italy, when a marriage ends, it is common to assume that the spouse with the highest income should pay maintenance and divorce allowances.

In simple terms, alimony or spousal support is meant to equalise the playing field when the two members of a divorcing couple have significantly different incomes.

If you are part of an international marriage or you are married to an Italian national and you are divorcing in Italy, you may have an expectation of receiving financial support. However, between 2017 and 2018, two important judgments by the Italian Supreme Court changed the rules on divorce allowances. These changes mean that it is no longer so easy to obtain alimony.

allowances

Maintenance and divorce allowances in Italy

It is important to distinguish between maintenance and divorce allowances in Italy.

Regarding maintenance. This is an allowance provided to the spouse with the lower income from the moment the spouses separate until they obtain a divorce.

The divorce allowance, on the other hand, replaces the maintenance allowance starting from the divorce ruling. It regulates property relations between former spouses for the future.

How does the maintenance allowance work?

A maintenance allowance guarantees the same standard of living for the spouse with the lowest income that s/he had when s/he was still married. The “wealthier spouse” owes a part of his/her income to the other spouse. This aims to level out economic differences between the two spouses.

The judge therefore assesses the two salaries and ensures that husband and wife can afford the same standard of living … theoretically! In reality, however, there is a series of circumstances that increase or decrease the amount of the allowance. For example, the length of the marriage or the age of the beneficiary, …

Be careful though! Not everyone is entitled to a maintenance allowance. Reasons that may trigger non-provision of a maintenance allowance include being found guilty of:

– Failure of the marriage by neglecting one of the typical duties of spouses.

– Betrayal.

– Leaving home with the intention of never returning.

– Physical abuse of the wealthier spouse.

– Neglecting the family.

However, not being in love anymore is not a reason to lose the right to a maintenance allowance. You can’t rule the heart either at the beginning or at the end of a relationship!

divorce allowance

How does the divorce allowance work?

The rules change when the judge replaces the maintenance allowance with the divorce allowance.

The purpose of a divorce allowance is not to guarantee the former spouse the same standard of living as during the marriage. As the Supreme Court specified, “alimony should not be treated as an annuity. The purpose of a divorce allowance is purely to guarantee self-sufficiency, which is essential for living decorously.”

This means that unlike what occurs with the maintenance allowance, the greater wealth of one of the spouses does not increase the divorce allowance. In essence, this means that a divorce allowance can be lower than the maintenance allowance.

What do maintenance and divorce allowances have in common?

A divorce allowance is not due to someone who has violated the rules on marriage, fidelity, cohabitation, etc.

Who can get a divorce allowance?

While a maintenance allowance is due because there is a difference in income, it is less easy to understand entitlement to a divorce allowance.

The fundamental requirement is to prove that the party who wishes to obtain it, deserves it. In particular, according to the Supreme Court, the spouse has the right to a divorce allowance if s/he is:

– Too young to find a job. For example, someone who gets married while completing a degree course.

– Too old to find a job.

– Seriously ill, disabled or unable to earn;

– Unable to work because s/he gave up his/her career to look after the family, home and children, thus allowing the other spouse to concentrate on work and increase their wealth.

An example can help us to better understand who is likely to get a divorce allowance in Italy. A housewife who has never worked because of a joint lifestyle choice between the two spouses will find it more difficult to access to the world of work. On the other hand, a woman who, despite taking care of the house and children, continued to work, perhaps settling for a part-time job, will find it easier. Whereas the former is likely to receive a divorce allowance, the latter is not.

Who is not entitled to a divorce allowance?

A spouse cannot obtain a divorce allowance if:

– She/he is young, with professional training and work experience that allow him / her to find a job even if currently unemployed;

– Did not work of his/her own will. In other words this was not due to a shared lifestyle choice agreed with the other spouse;

– After the separation, does not provide proof that s/he has looked for a job to support him/herself. Proof such as sending a CV, participating in public competitions, registering on job placement lists, …

Finally…

At De Tullio Law Firm, we often receive questions about Italian divorce law. Many people nowadays are part of a cross-cultural relationship and, for the most part it is an enriching and beautiful experience. However, it can also be difficult to manage if the relationship flounders.

When it comes to separation and divorce, it is wise to speak to experts, both for emotional and legal support. We recognise that so many issues need consideration and decisions need to be made at what is a very stressful time. If you need assistance, please don’t hesitate to contact us. We are here to help.

For more information, you may like to read our Guide to Italian Family Law

 

Child Visitation Rights in Italy: Supreme Court Ruling

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The Italian supreme court has ruled that grandchildren cannot be forced to visit grandparents if they don’t want to. The ruling, ending a 3-trial dispute, underscores the importance of considering children’s wishes in visitation matters.

FAMILY CHILDREN

The right to maintain relationships:

Since 2006, Italian family law has recognised a child’s right to maintain a meaningful relationship with their grandparents, despite a parental separation.

Grandparents also have the right to ask the court to establish whether a parent’s decision to deny them access to their grandchildren is damaging to the child’s well-being and therefore illegal.

Family tensions led to ruling on child visitation rights

In 2019, the paternal grandparents and uncle of two children took legal action in Milan. Their aim was to regain access to the minors after the parents blocked their visits due to a hostile family relationship.

The court found that the grandmother had acted aggressively towards her daughter-in-law and upset the children. Nonetheless, it still ruled in favour of the grandparents, allowing visits if supervised by a social worker. The parents appealed. However, the Milan appeal court ruled that the visits must continue and ordered the family to undergo group therapy.

Despite recognising the animosity between the grandmother and daughter-in-law, the judge warned that cutting off the grandparents could harm the children psychologically. However, the parents argued that the children did not want the visits due to family tensions.

The Italian supreme court then heard their case. The judge declared that the family could not compel the children to see their grandparents if they opposed the relationship and were over 12 with the ability to discern. The judge emphasised that the children’s welfare must be prioritised and that the family could not impose an, “unwelcome and unwanted relationship”.

FAMILY TENSIONS

Discernment in child visitation cases in Italy

“Discernimento” in Italian law involves good decision-making, especially in difficult situations. Careful consideration of facts, consequences and informed choices is necessary. In the legal context, it refers to decision-making ability and understanding of effects. Minors are considered capable of acting with discernment at 14, but in certain cases, they may be deemed so before 14. Italian law allows for legal guardians for minors lacking discernment, regardless of age.

family children

Finally …

The Italian supreme court’s ruling emphasises children’s interests and well-being as top priority. This can be hard for other family members to accept. However, the interests of children must come first. A family member cannot impose an undesired or unacceptable relationship on children over the age of 12 with discernment. Discernment means the ability to make good decisions.

At De Tullio Law Firm we provide legal advice and support in all fields of Italian law. Our particular specialties are Italian and cross border property, inheritance and family matters. If we can be of assistance, please get in touch.

You may like to read our comprehensive guide to Italian Family Law.

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How to Buy a House in Italy: Legal Tips

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Buying a house in Italy?

In this article, we explore the step-by-step process of buying Italian property.

From picturesque villas to seaside retreats, discover essential legal tips and insights for a safe property purchase.

Real Estate Options Across Italy

Whether you’re in the market for an apartment or a villa in prime neighborhoods of Rome, Milan, Florence, Venice, and Naples, or hidden real estate treasures in Sardinia, Tuscany, or along the scenic Amalfi Coast, Italy offers options for everyone.

Italy’s lake regions, including Lake Maggiore, Lake Como and Lake Garda boast breathtaking properties. Alternatively, explore seaside retreats in Calabria, Sicily, Liguria on the Riviera di Ponente, Sardinia’s Costa Smeralda, or coastal havens in Campania, Capri, and Ischia. In addition, there’s a wealth of beauty waiting to be discovered in smaller, lesser-known villages and small towns throughout the country.

Recent government efforts have focused on attracting foreign investment to boost the Italian property market. A range of incentives is available, such as tax breaks for first-time homebuyers and subsidies for renovation projects.

Understanding the Process of Buying a House in Italy

The process of buying a house in Italy is substantially different from many countries. To navigate it successfully, it’s essential to grasp the three main stages of the purchase process:

1. Reservation Offer: The potential buyer formalizes their intention to buy the property.
2. Preliminary Sales Agreement: The parties agree on the details of the various terms of the transaction.
3. Final Deed of Sale:  Completion of the transaction, transferring ownership from the previous owner to the new owner.

Buying a House in Italy: The Reservation Offer (or “Proposta di Acquisto”)

When a buyer identifies a property they’re interested in purchasing, the initial step involves submitting a reservation offer. This offer serves to communicate the buyer’s desire to acquire the property under predetermined conditions from the vendor. This initial action holds significant importance; upon acceptance, the offer transforms into a legally binding contract, compelling both parties to fulfill obligations in order to finalize the transaction.

Conformity and Controls in Italy

In Italy, there is no legal requirement for real estate agents to verify the legal compliance of the properties they represent. Moreover, their incentive structure may discourage full disclosure of property details to buyers, as their commission often hinges on transaction completion.

Likewise, Italian notaries typically don’t perform comprehensive urban planning and land registry conformity checks. They primarily depend on information provided by the seller.

From a legal standpoint, the responsibility falls on the potential buyer to conduct all necessary legal due diligence when buying a property in Italy.

Due Diligence: Preliminary Verification and Documentation

Prior to submitting a reservation offer, it’s imperative to conduct preliminary due diligence by examining pertinent documentation and accessing various real estate records. This process enables the potential buyer to evaluate the property’s compliance with land registry, zoning, and planning regulations. Additionally, it’s crucial to ensure the absence of mortgages, debts, or outstanding charges on the property. Simultaneously, buyers should verify that property systems, such as electrical and photovoltaic systems, comply with regulations. Additionally, they should anticipate any tax implications associated with the acquisition.

Drafting the Reservation Offer

Following preliminary due diligence findings, the prospective buyer can submit a formal reservation offer, which should be tailored to comprehensively safeguard their interests.

Many real estate agencies may suggest using a pre-printed reservation offer form. However, these generic templates often fall short in ensuring full protection for the buyer. They typically fail to accurately represent the property’s specifics such as planning and construction permits, existing mortgages, absence of a habitability certificate, energy efficiency or any third-party rights.

Moreover, they do not address the buyer’s individual circumstances such as financing arrangement needs, timelines for formalities, tax implications, and other pertinent factors related to the purchase.

If a buyer fails to include relevant conditions in the reservation offer, it will not be possible to add these to the preliminary contract in the next phase of the purchase process.

Consulting a Lawyer when Buying a House in Italy

While not mandatory, it’s commonplace for buyers to engage a lawyer’s services when buying a house in Italy.

  • The lawyer undertakes thorough due diligence to facilitate the acquisition on behalf of their client, optimizing tax and financial considerations.
  • They handle administrative procedures, including obtaining an Italian tax code.
  • After conducting due diligence, the lawyer negotiates on the buyer’s behalf, advocating for adjustments to the reservation offer terms to protect their interests.
  • They customize the reservation offer based on findings, ensuring inclusion of necessary clauses, such as addressing planning issues or mortgage cancellation.

Typically, the reservation offer is drafted bilingually (in Italian and the buyer’s language) to provide clarity on legal implications for all parties involved.

Consequences of Acceptance

Upon the vendor’s acceptance of the reservation offer, two significant outcomes unfold:

  1. the buyer pays a deposit to the seller, and
  2. the seller removes the property from the real estate market, typically for a 15-day period.

When signing the reservation offer, the purchaser remits a deposit to the vendor, which, upon finalizing the purchase, becomes partial payment of the total price. However, if the vendor declines the reservation offer, the buyer pays no deposit.

In many countries, payments like deposits, installments, or balances are commonly held in escrow. However, in Italy, such payments are directly transferred to the vendor’s bank account. This arrangement carries implications and risks for the potential buyer. If one of the parties to the transaction fails to meet conditions in the reservation offer or if either party withdraws from the transaction before the final deed of sale, the potential buyer may encounter challenges in reclaiming the deposit.

To protect this and later deposits in the event of any contingencies or disputes, notaries in Italy have the option to hold deposits in escrow or holding accounts. However, the use of such an account must be expressly stipulated as a condition in the reservation offer.

Real Estate Agency Commission

In contrast to many countries where the real estate agent’s commission is payable upon completion, Italian law mandates commission payment upon signing the reservation offer, unless explicitly stated otherwise in the reservation offer.

Buying a House in Italy: The Preliminary Sales Agreement (or “Contratto Preliminare di Compravendita”)

The contratto preliminare di vendita holds significant legal importance as it delineates the detailed terms and conditions of the sale. The buyer must carry forward terms and conditions established in the reservation offer to the preliminary contract. Additionally, the preliminary contract forms the basis for the notary public to draw up the deed of sale in the final phase of the purchase process.

Engaging Legal Assistance

Again, the estate agent may provide a standard preliminary contract. This may lack conditions relating to the buyer’s personal situation. It could ultimately result in financial loss through inability to complete the purchase or acquiring a property needing costly remedial work. Therefore, it is highly advisable for the buyer to engage the services of a lawyer to draft the preliminary contract, ensuring all details are in their best interests.

Validity of Contract Conditions

While it may be tempting to modify an existing template to cover various situations, it is crucial to note that Italian law only considers specific types of conditions as valid. Conditions that solely benefit one party, known as potestative conditions, are invalid under Italian law. For instance, a condition allowing the buyer to unilaterally terminate the agreement if the property doesn’t meet their expectations is not acceptable. However, conditions affecting both parties, such as the buyer’s ability to secure a mortgage, are valid.

Legal Implications and Deposit

If the vendor’s legal advisor drafts the preliminary contract, it’s essential that the buyer to has their own lawyer examine it. The lawyer can provide detailed advice on the legal implications before signing.

An essential legal element of the preliminary contract is the payment of a second deposit (“caparra confirmatoria”), typically at least 10% of the purchase price.

The buyer will lose their deposit if they back out of the purchase without a valid legal reason stipulated in the preliminary contract. However, if the vendor withdraws from the sale, the deposit must be refunded in full, with the buyer also having the right to pursue a claim for double the amount of the deposit through the Italian courts.

Role of the Notary and Buyer’s Legal Safeguards

In the preliminary contract, the parties also designate the date for finalizing the sale in the presence of a public notary, an official of the Italian State responsible for overseeing property transactions among other duties.

By law, notaries must remain impartial in property transactions. They cannot provide legal advice to any of the parties involved. Therefore, a notary cannot substitute a lawyer in representing the buyer’s interests, highlighting the importance of engaging an independent lawyer to ensure legal safeguards.

The notary conducts basic checks including confirming each party’s rights to buy or sell the property, conducting land registry searches for any claims or mortgages, and verifying planning permission.

Since buyers have already paid a substantial deposit before notarial checks occur, it is essential to ensure that all aspects are clear. Before committing to the preliminary contract, ensure that it includes protective conditions should issues arise during the notary’s checks.

Buying a House in Italy: The Deed of Sale (or “Rogito Notarile”)

The last step in the process of buying a house in Italy consists of completing the final deed of sale in front of a notary. The public notary usually conducts the signing of the deed of sale at their office. They read aloud and explain the Italian version of the deed in the presence of the vendor, buyer, and/or their legal representatives.

If a party to the transaction is unable to be present at the signing, they can grant power of attorney to a lawyer to represent them.

Parties to the transaction have the opportunity to read and check the deed to ensure accuracy. Having a bilingual lawyer present allows the buyer immediately address any questions or concerns.

Once all relevant parties have signed the deed, the buyer pays the balance of the purchase price to the vendor and receives the keys to the property.

It takes approximately one month, following the signing of the deed of sale, for the relevant land registry office to register the deeds of new ownership. Following  registration, the new owners receive a copy of the title deeds. If not present in Italy when the title deeds become available, the lawyer can collect them on behalf of the buyer and send them on or hold them in safekeeping.

Choice of Notary: A Privilege of the Buyer

Italian law grants the buyer the privilege of choosing the notary to establish the deed. It is advisable to avoid following the recommendations of the real estate agent or the seller on this point to prevent any conflict of interest. Opting for a notary recommended by your lawyer guarantees their level of independence and impartiality.

Interpreter and Bilingual Lawyer

Italian law mandates that any foreign buyer not fluent in Italian must obtain the assistance of an interpreter at the time of signing the deed of sale. Engaging a bilingual lawyer is thus an economical solution as they can act both as a legal advisor and an interpreter.

Finally …

Before purchasing a house in Italy, it’s essential to engage a local lawyer with expertise in property matters. You should personally select your own rather than relying on recommendations from the estate agent or vendor.

Choose a lawyer who is proficient in your language to ensure not only legal guidance but also translation services. Your lawyer should also be capable of recommending surveyors, builders, and other professional services as needed.

Additionally, you may wish to give your lawyer power of attorney in case you are unable to be present in Italy for the completion of the purchase. Entrusting this responsibility to someone with potentially conflicting interests, such as an estate agent or a friend, can pose significant risks.

Before proceeding with your property investment in Italy, consider reaching out to us for assistance. At De Tullio Law Firm, we offer comprehensive advice and support throughout your Italian property purchasing journey. With over 55 years of experience handling clients’ Italian and cross-border property, family, and inheritance matters, we are well-equipped to guide you.

Book a FREE CONSULTATION with one of our lawyers here.

Italian Citizenship by Descent – Jus Sanguinis

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Introduction to Jus Sanguinis and Italian Citizenship

Jus sanguinis is a Latin term that means “right of blood.” In the context of Italian nationality law, jus sanguinis refers to the principle that individuals can acquire Italian citizenship by descent from an Italian ancestor. Italy is one of several countries that follow the principle of jus sanguinis, which means that if you have Italian ancestry, you may be eligible for Italian citizenship.

Requirements for Italian Citizenship by Descent

To be eligible for Italian citizenship by descent, you need to meet certain requirements. First, you need to have an Italian ancestor who was alive and an Italian citizen at the time of your birth. This can be your parent, grandparent, or even a great-grandparent.

Second, you need to be able to prove your Italian ancestry through birth certificates, marriage certificates, and other official documents. This can sometimes be a challenging process, especially if your ancestor was born a long time ago, but there are resources available to help you with this.

Changes in Italian Citizenship by Descent Law

The Italian law on citizenship through jus sanguinis has undergone a few changes over the years, so it is important to determine which law applies to your case. The law that is currently in effect is the one that entered into force on August 15, 1992.

Restrictions and Requirements for Italian Citizenship by Descent

For example, if you are seeking citizenship through a great-grandparent, you must demonstrate that none of the ancestors in the chain of transmission ever renounced their Italian citizenship. Additionally, the transmission of Italian citizenship cannot have been interrupted by the acquisition of foreign citizenship prior to the birth of the person seeking citizenship.

It is important to note that if your ancestor became a citizen of another country before your parent/grandparent’s birth, you may not be eligible for Italian citizenship. This can complicate the process of obtaining Italian citizenship through jus sanguinis, but it is still possible in some cases.

Another important requirement is that the person seeking citizenship through jus sanguinis must not have renounced their right to Italian citizenship. This can happen if an ancestor naturalized in another country and renounced their Italian citizenship, or if a person obtained citizenship in another country and renounced their Italian citizenship in the process.

The Application Process for Italian Citizenship by Descent

If you are eligible for Italian citizenship by descent, you will need to go through a formal application process. This can be done at an Italian embassy or consulate, or through the Italian Ministry of Foreign Affairs if you are living outside of Italy.

Dual Citizenship and Its Advantages

One important thing to note is that Italy recognizes dual citizenship, which means that if you are already a citizen of another country, you can still become an Italian citizen without giving up your existing citizenship. This can be a major advantage for people who want to maintain ties to both countries.

Backlog of Applications

In recent years, there has been an increasing interest among people of Italian descent in obtaining Italian citizenship. This has led to a backlog of applications, and the process can sometimes take several years. However, if you are eligible, it is definitely worth considering, as it can open up many new opportunities for you and your family.

Renouncing Italian citizenship

Renunciation of citizenship is a serious decision that should not be taken lightly, as it can have significant consequences, including the loss of certain rights and privileges. In general, Italian citizens who renounce their citizenship are no longer considered Italian citizens. As such, they lose all the rights and privileges of Italian citizenship.

In order to renounce Italian citizenship, you must be at least 18 years old and have another citizenship or be eligible to obtain one. You must also have resided in another country for at least 12 months, or for a longer period if required by the country in which you reside.

The process for renouncing Italian citizenship varies depending on your situation. If you are living in Italy, you must submit your request to the local civil registry office. If you are living outside of Italy, you can submit your request to the Italian embassy or consulate in your country of residence.

It is important to note that renouncing Italian citizenship can have significant consequences, particularly if you have family ties or property in Italy. For example, if you renounce your Italian citizenship, you may lose the right to own property in Italy or inherit property from Italian relatives. You may also lose access to Italian healthcare and other social services. Additionally, individuals who renounce their Italian citizenship may be subject to certain financial obligations, such as the payment of outstanding taxes to the Italian government.

Finally …

Jus sanguinis offers Italian descendants a relatively simple way to gain Italian citizenship. However, it’s essential to consider the long-term consequences of becoming a citizen.

Partnering with a specialist lawyer can assist individuals in navigating the complicated legal and administrative procedures associated with jus sanguinis. With over 55 years of experience in supporting foreign nationals to obtain Italian citizenship, De Tullio Law Firm is here to help. Please contact us if you require assistance or wish to discuss your situation.

You may also like to read about applying for an elective residence visa. We also have a series of info videos that you may like to watch.

 

Hague Convention: China signs Apostille Convention

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China’s decision to join the Hague Convention is a major step towards facilitating international economic and trade activities.

On March 8, 2022, China signed the Hague Convention of October 5, 1961, commonly known as the “Apostille Convention,” which eliminates the need for the legalization of foreign public documents. The Convention will officially take effect in China on November 7th, 2023.

Benefits of Joining the Apostille Convention

This move simplifies the process of authenticating public documents, saving time and costs for businesses and individuals doing business in the region, and promoting transnational work. In presenting the “Instrument of Accession” to the Ministry of Foreign Affairs of the Netherlands, Chinese Ambassador Tan Jian confirmed China’s accession to the Convention. According to Chinese Foreign Ministry spokesman Mao Ning, the Convention will facilitate the international economy, trade, and transnational work.

Legalization of Documents

Sometimes, documents need legalizing when using them in a country other than the one in which they originated. The authentication process checks the authenticity of the document’s origin from the party or parties who appear to be its authors.

Legalization involves officially attesting to the legal quality of the person who affixed their signature on deeds, certificates, copies, and extracts, as well as the authenticity of the signature itself.

The Process of Legalization

The competent organs, central or peripheral, of the competent Ministry, or other organs and authorities delegated by the same, are responsible for legalizing signatures on deeds and documents formed in the State and to be valid abroad before foreign authorities.

For acts and documents formed abroad by foreign authorities and to be valid in the State, diplomatic or consular missions abroad legalize signatures. Legalization is carried out by comparison with a sample signature deposited by the public official with the competent body.

After this “internal” phase, most foreign legal systems, including China’s current system, require the document to undergo further control by the authority of the country itself. This “external” legalization is usually performed by the foreign consular representation in the country where the document originates.

Simplification of Document Authentication Process

Currently, a notary public must notarize foreign documents such as power of attorney or administrative resolutions, and the relevant Public Prosecutor’s Office must verify them. After that, the Chinese embassy or consulate in the issuing country will authenticate them.

However, the Apostille Convention, an international treaty, simplifies the process of authenticating public documents for use in foreign countries by abolishing the need for legalization.

What is the Apostille Convention?

The Hague Conference on Private International Law adopted the Apostille Convention in 1961, and it has been ratified by more than 120 countries and regions, including the USA, the UK, Hong Kong and Macau.

With the Apostille Convention, a public document issued in one contracting country can be certified for legal use in any other contracting country by obtaining an apostille from a competent authority designated by the issuing country.

An apostille is a simplified process of certifying the signature of the notarizing or authenticating public official. It eliminates the need for further certification or legalization by consular officials or embassies, saving time and costs for those who must use foreign public documents for legal purposes.

The simplified procedure applies to all public acts and notarized private writings originating in a contracting state and intended for use on the territory of another contracting state. The Apostille consists of a standardized stamp or sticker affixed at the bottom of the document, certifying the veracity of the signature of the public official (notary public).

Impact on Cross-border Document Circulation

China’s accession to the Apostille Convention is expected to have a significant impact on cross-border document circulation.

Chinese Foreign Ministry spokesman Mao Ning has announced that they will reduce the time needed to complete document authentication for use abroad from about 20 working days to only a few days.

This represents a significant improvement in the speed and efficiency of the process, which will benefit companies operating internationally, whether SMEs or multinational corporations.

Limitations of the Hague Convention

It is important to note that the Apostille Convention does not cover all types of documents. It applies to administrative documents such as birth, marriage, and death certificates; documents from an authority or official attached to a court, tribunal, or commission; extracts from trade and other records; patents; notarial deeds; and school, university, and other academic degrees issued by public agencies.

The Apostille Convention generally does not apply to diplomatic or consular documents, as well as certain administrative documents relating to commercial or customs transactions. This means that some customs documents for China will still require the legalization procedure.

Objections from Contracting States

Other contracting states to the Apostille Convention will have a six-month period to object to China’s accession. However, if a contracting state opposes China’s accession, the convention will not apply between China and that particular state, but China can still accede to the treaty. Therefore, it may not be possible to use the procedure for obtaining an apostille in China for documents from certain countries, although they are contracting parties to the Apostille Convention, and vice versa.

Finally …

If you need support with an apostille for Italy, please get in touch with us. While you are waiting for formalisation of an apostille, we are able to check the validity of signatures. We can provide a provisional confirmation that these appear genuine.

For over 55 years, De Tullio Law Firm has been providing international clients with independent legal advice throughout Italy. We are specialists in cross border property, inheritance and family law.

 

You may also be interested in Power of Attorney

Italian Tax code (Codice Fiscale) – A Short Guide

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What is an Italian tax code (codice fiscale)?

The Italian tax code or codice fiscale is an alphanumeric 16 character code generated on the basis of your personal information. 

An Italian tax code is similar to a National Insurance number in the UK or Social Security number in the USA. It uniquely identifies individuals for Italian tax and administrative purposes.

Having a codice fiscale is a mandatory requirement for a wide range of activities in Italy. These include signing a property purchase, tenancy contract or inheriting Italian assets.

In addition, you will need a codice fiscale in order to open a bank account or apply for a mortgage. Obtaining utilities, insurance policies and of course, filing tax returns and payment also require your codice fiscale.

If you need help concerning an Italian tax code you can book a Free Call with one of our Lawyers.

How do I get an Italian tax code?

From abroad

If you live abroad, you can apply for an Italian tax code at the relevant Italian consular office in your country of residence.

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In Italy

If you are an EU citizen living in Italy, you can apply for an Italian tax code at any office of the Agenzia delle Entrate (Italian Revenue Agency). You will need to fill in an application form and provide an identification document (identity card or passport).

If you are a non-EU citizen applying for entry into the Country either for employment purposes or to live with family, you can obtain your Italian Tax code at your local “Sportello Unico per l’immigrazione” (Immigration office). Or, you can apply at a “Questura” (Police headquarters) if you need the issuance or the renewal of a residence permit.

Non-EU citizens must also prove that they have the right to stay, even temporarily, in Italy.

For more information regarding Italian tax codes, you can visit the Official Italian Ministry of Economy and Finance website

What do the codice fiscale characters mean?

Here is an example of a codice fiscale for Mary-Ann Duggan, born 10th February, 1975 in Melbourne, Australia.

Name

Where the letters in your surname and given name(s) permit, the consonants form the first six characters of the tax code. When you apply for a codice fiscale make sure your given name(s) and surname match your passport. For example, if your name is Mary-Ann Duggan but, your passport shows your name as Mary A Duggan, your application for your Italian tax code should match the information in your passport.

Date of birth

In a codice fiscale, birth information starts with the year. 75 indicates 1975 in our example for Mary-Ann Duggan. B indicates February. This is Mary-Ann’s birth month. Each month has an assigned letter:

Mary-Ann Duggan was born on the 10th. The code that appears is 50. This is because for males, dates run from 01 through 31 to indicate birth day. Whereas for females, 40 is added to calendar days. This therefore becomes 50 in Mary-Ann’s codice fiscale.

The sequence regarding the place of birth indicates where an individual was born. For Italian nationals, each Italian municipality / comune has its own code. For foreign nationals, this will be their country code.

Generally, a foreign country is identified by a sequence starting with “Z”. In Mary-Ann Duggan’s case, Z700 indicates Australia. There is only one code per country. In other words, if you are from Australia, whether you were born in Cairns or Perth, there is only one single identity code for Australia.

The last letter in the codice fiscale is a control value. The Italian tax system generates this value based on a calculation of all the characters contained in a codice fiscale.

When you apply for your tax code, avoid common mistakes

Birth date format

Whereas in Italy for date of birth, we use day/month/year, in some countries, such as the USA, this information is usually month/day/year. Using the wrong format generates an incorrect tax code. This is an issue, since Italian databases will reject the registration of information requiring tax code and identification of date of birth. Often, this issue only becomes apparent at completion or closing of a property purchase. This can delay closing while you apply for a corrected tax code.

Wrong name

As previously mentioned, the name in the tax code must match your ID – passport for example.

Maiden names

Maiden names are the most common error we see when it comes to females applying for an Italian tax code. This mistake can have consequences if you need to use notarial services, for example, when purchasing an Italian property. The notary may not be able to complete the purchase if your name does not match your ID.

Another common error can occur with maiden names. Italian females may use their spouse’s family name, however for legal purposes, they retain their maiden name after entering into marriage or a civil partnership.

Non-Italian females generally change their name when they marry and update their passports and other ID to reflect their married name. Again, the tax code must match the information in your passport.

Finally

We understand that Italian tax code matters can be confusing and difficult to navigate. If you have any questions about what action you should take or if you need help concerning an Italian tax code, please get in touch with us.

 

You may also be interested in another one of our articles:  How Do UK Nationals Obtain Permanent Italian Residency?

You may also like to watch our info videos.

Italian Budget Law 2023. Property-Related Measures.

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Italian Budget Law 2023

The Italian Senate approved Italian Budget Law 2023 on 29th December, 2022. The Budget Law came into effect on 1st January, 2023.

In this article, we outline the main budget and bonus measures pertaining to Italian property.

Superbonus: anti-seismic renovations and energy efficiency improvements

During the COVID pandemic in 2020, the Italian government launched its Decreto Rilancio. This decree introduced the Superbonus 110%. It aimed to kick-start the Italian economy by incentivising property owners, tenants, those with usufruct or comodato d’uso to carry out anti-seismic renovations and energy efficiency improvements on Italian properties. Examples of work that qualify for the Superbonus include installation of photovoltaic systems and electric vehicle charging stations inside a property.

Qualifying renovation work attracts a tax credit of up to 110% of installation expenses. You can offset this tax credit against your tax liability in 5 equal instalments, or pass on the costs to the contractor or, alternatively, you can sell the costs to a financial institution.

Legislative Decree Aiuti quater, which will soon become law, reduces the Superbonus for 2023 from 110% to 90% and extends the possibility of applying the discount to invoices or assigning the tax credit – in 10 instalments instead of 5.

In addition, the Legislative Decree Aiuti quater also sees the Superbonus continuing into 2024 and 2025. However, tax credits will decrease from 90% to 75% for 2024 and then to 65% in 2025.

That said, Italian Budget Law 2023 grants the possibility to remain at the full 110% version of the Superbonus for condominiums which submitted a CILA (Comunicazione di Inizio Asseverata) before 31st December 2022. The full 110% Superbonus also remains available for single-family properties provided at least 30% of renovation work was completed by 30th September, 2022 and that all work is finished by 31st March 2023.

Green Home Bonus for New Property Purchases from Builders

Italian Budget Law 2023 provides for a deduction of 50% on VAT for purchases of energy-efficient homes (Class A and B).

Purchases must be made by Dec. 31, 2023 – directly from the builder.

Italian Budget Law 2023. First Time Buyer Bonus

 All deeds of sale signed in 2023 for first homes purchased by those aged under 36 can benefit from tax relief.

– Those property purchases not subject to VAT, are exempt from registration, mortgage and land registry taxes.

– For property purchases subject to VAT, in addition to exemptions from registration, mortgage and land registry taxes, a tax credit of the amount equal to VAT paid to the vendor is also available. 

Mortgage Rate Switches

Italian Budget Law 2023 reintroduces a measure relating to mortgages. This allows people to switch from a variable to fixed rate mortgage. This is particularly relevant given current increases in interest rates.

Borrowers who have a variable rate mortgage of less than €200.000 (threshold amount) and a current ISEE[1] not exceeding €35.000 can renegotiate their mortgage terms from variable to fixed.

This facility also extends to the previously mentioned first time buyers under the age of 36.

Furniture Bonus for Property Renovations

Italian Budget Law 2023 sees an extension to the furniture bonus. This provides a 50% deduction on purchases of furniture and household appliances, provided purchases are in the context of a general renovation of a property.

The minimum expenditure for furniture and appliances in order to claim the bonus is €8,000. To qualify, the furniture must be new, not second hand. Furniture that qualifies for relief includes cabinets, chests of drawers, desks, bookcases, chairs, sofas, armchairs. However, curtains, doors and any flooring work are excluded.

The bonus is also available for the purchase of appliances such as refrigerators, freezers, washing machines, electric heating appliances, etc., provided the appliances meet basic energy-saving requirements. Class A for ovens, Class E for washing machines, dryers and dishwashers, Class F for refrigerators and freezers.

Architectural Barriers – Accessibility And Mobility Bonus

Italian Budget Law 2023 also confirms the extension of the accessibility bonus until 2025. This measure consists of a 75% tax deduction for work to remove obstacles to mobility. The bonus is applicable for any work that makes a property accessible and usable to people with disabilities or reduced mobility. All eligible work must be documented. You can choose to offset this tax credit against your tax liability in 5 equal instalments, or, alternatively, you can sell the costs to a financial institution.

Italian Budget Law 2023. IMU Exemptions 2023

The Single Municipal Tax (IMU – Imposta Municipale Unica) is a compulsory tax on Italian property. The 2023 Budget Law continues to exempt properties used as primary residences from IMU, provided they are classed as NON-luxury in the land registry category. That is, properties other than those in categories A/1, A/8 and A/9. Also exempted are their outbuildings, up to a maximum of three, each belonging to cadastral category C/2, C/6 and C/7.

As of January 1st 2023, properties that are squatted are exempt from paying IMU. This exemption is only valid for the months of the year in which the building is squatted, and the exemption is not automatic. You must first make a report to the competent judicial authority, following which, you can make an application for exemption to the municipality in which the squatted property is located.

Simplified tax liabilty settlements and waivers

The Italian Budget Law 2023 introduces a simplified settlement on tax demands, assessment notices and pending tax disputes. It also provides for a so-called ‘special’ regularisation for formal breaches and other irregularities concerning certain tax periods.

In addition, Italian Budget Law 2023 makes provision for tax liability waivers. These write-offs are valid on amounts of up to €1,000, subject to specific conditions. Under other circumstances, there is provision for facilitated settlement of tax liabilities for certain tax periods. This aims to reduce penalty and interest payments as well as provide the taxpayer with the option to pay tax liabilities in instalments.

Finally …

For over 55 years, De Tullio Law Firm has been providing international clients with independent legal advice throughout Italy. We are specialists in cross border property, inheritance and family law.

If you would like further information about Italian property and tax matters, we are here to help. For more in-depth information about anything mentioned in this article, please get in touch with us.

You may also be interested in Buying property in Italy. You may also like to watch some of our info videos on Italian property, succession and family law.

[1] The ISEE, or Indicator of Equivalent Economic Situation, is the main tool for accessing certain bonuses or subsidised social benefits. It is basically the economic “identity card” of the household, i.e., of all the people reported on the so-called “family status” who are found to be cohabiting at a given dwelling.

 

Posta Elettronica Certificata (PEC)

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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 guarantees that the recipient receives the email and its contents. When the recipient opens and reads your PEC email, you will receive notifications.

Why is a posta elettronica certificata address useful?

PEC is widely used in Italy to send official documents to public administration organisations and private companies. In fact, it is mandatory for Italian companies, public administration organisations and professionals such as lawyers, notaries and accountants to have a PEC address. You can check an organisation’s or professional’s PEC address here.

Although there is no obligation to have one, a PEC email is useful if you have an urgent matter, particularly if you are abroad. The recipient will receive  your PEC email almost immediately. You will therefore get a faster response.

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Certain Italian public administration bodies must respond to correspondence within thirty days of receiving it. Whereas it might take several days for a recipeint to receive a registered letter, sending a PEC email will speed up the process yet, it has the same legal value as a registered letter.

In Italy you can use a PEC for a wide variety of official matters such as, requesting official appointments, information or documents. You can also send legal contracts and invoices.

How do you get a posta elettronica certificata address?

To send PEC email, you need to set up a PEC account. Italian providers include LegalMail, ArubaPEC, Postecert, Register.it, Libero.

To obtain a PEC address, you will need to visit your chosen provider’s website and follow the instructions to open your PEC account. This consists of inputting your personal information and uploading a copy of your identity document. Sometimes you will need to add your Italian tax code (codice fiscale). You then choose an address such as yourname@pec.it and a password – just like any other email account.

Costs start from a few Euros a year for a basic PEC account, which usually includes limited storage. The more services you require, for instance you might want additional storage, the more you will pay.

Finally …

If you need help setting up a PEC address, we are here to help. For over 55 years, De Tullio Law Firm has been providing international clients with independent legal advice. We offer services in all the major fields of Italian law

Get in touch at info@detulliolawfirm.com

 

You may also be interested in Insider Tips for Buying A Property in Italy

Resident in Italy for tax purposes?

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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 in Italy for tax purposes.

If you meet one of the following conditions, you qualify as a resident for Italian tax purposes:

– you have registered at your local town hall’s (comune) registry office;

– you have your domicile in Italy, i.e. your principal centre of business, economic and social interests, e.g. your family, as defined by paragraph 1 of Art. 43 of the Civil Code;

– you have your residence in Italy, i.e. your habitual abode, as defined by the paragraph 2 of Art. 43 of the Civil Code.

The requirements indicated by TUIR are stand-alone: the occurrence of one of the above conditions is sufficient for the Italian tax authorities to consider you resident in Italy for tax purposes.

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Registration at your local comune confirms your residence for tax purposes in Italy

If you spend more than 3 months in Italy you must register at your local comune.

Your registration with a comune presumes your residence in Italy for tax purposes.

At the end of your stay in Italy, you should de-register from your comune.

Double Taxation Agreements for residents of two countries

Double taxation agreements (DTA) protect a government’s rights to collect tax and protect against attempts to avoid or evade tax. DTA contain provisions for the exchange of information between national taxation authorities. There are more than 3,000 DTA world-wide.

If you can prove you are resident in two countries, you may have recourse to the application of Article 4 of the relevant DTA in order to resolve any conflict of dual residence for tax purposes. You can find more information about DTA here.

The onus is on the taxpayer to provide documented evidence of tax residence outside Italy

You will need to request a certificate of tax residence under the relevant DTA. It is also important to keep records such as travel documents and receipts. These help evidence how long you were physically present in Italy in any given fiscal year.

Finally …

For over 55 years, De Tullio Law Firm has been providing international clients with independent legal advice. If you need support with your Italian and cross border tax matters, we are here to help.

You may also be interested in Elective residence Visa Italy: general information