Italian Budget Law 2025

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On December 28, 2024, the Italian Parliament approved the Italian Budget Law 2025, introducing a range of fiscal measures aimed at supporting families, workers, and businesses. This article highlights the most relevant provisions and their implications. Additionally, it provides an overview of the reforms and incentives that will shape Italy’s fiscal landscape in the coming years. 

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.

Support for Household Incomes and Taxpayers

One of the cornerstone provisions of the 2025 Budget Law is the restructuring of personal income tax (IRPEF) rates. Notably, the reform streamlines the previous four-rate system into three, making the new structure as follows:

  • 23% for incomes up to €28,000;
  • 35% for incomes between €28,000 and €50,000;
  • 43% for incomes above €50,000.

Moreover, the government has expanded the “no tax” threshold to €8,500 for employees and specific income categories. Consequently, this directly reduces the tax burden on lower-income households.

To further alleviate labour costs, the law introduces new tax breaks for employees:

  • Workers earning under €20,000 annually are eligible for a non-taxable bonus ranging from 7.1% to 4.8% of their income.
  • Employees earning between €20,000 and €40,000 can receive a €1,000 allowance, which is scaled down for incomes exceeding €32,000 and phased out entirely at €40,000.

Support for Families under the Italian Budget Law 2025

The 2025 Budget Law introduces several measures to strengthen social and financial support for families.

First, the government has extended the state-backed first home loan guarantee scheme through 2027. This measure primarily benefits young couples, large families, and individuals under 36.

Additionally, consumers who purchase high-efficiency appliances can claim a 30% rebate. The rebate is capped at €100 per item or €200 for families with an ISEE below €25,000.

Furthermore, the law enhances parental leave provisions and extends subsidies for working mothers. These steps aim to promote work-life balance and support families with young children.

The Italian Budget Law 2025 Introduces Changes to Tax Deductions

For higher-income taxpayers, the law introduces caps on tax deductions.

For instance:

  • For incomes between €75,000 and €100,000, the maximum deduction is set at €14,000.
  • For incomes between €100,000 and €120,000, the cap is reduced to €8,000.

There has also been a revision in deductions for dependents. For example, the budget eliminates deductions for children over 30, except for those with disabilities. Similarly, it limits tax relief for other dependents to cohabiting relatives.

However, certain deductions remain exempt from these caps. For example, healthcare expenses, mortgage interest payments on loans contracted before December 31, 2024, and energy-efficient renovations remain unaffected.

Construction and Real Estate Incentives in the Italian Budget Law 2025

Italian Budget Law 2025The law extends and modifies tax breaks for property renovations and home improvements.

Renovation Bonus:

  • In 2025, a 50% deduction applies to primary residences, while a 36% deduction applies to other properties.
  • From 2026–2027, the rates are reduced to 36% for primary residences and 30% for other properties.

Furniture Bonus:
The 50% tax deduction on purchases of furniture and appliances related to renovations remains available in 2025. However, the spending cap is set at €5,000.

Provisions for Workers and Businesses

The Budget Law introduces several measures to promote employment and investment.

For instance, businesses can claim a 20% enhanced deduction for new permanent hires. This deduction rises to 130% for underrepresented groups such as victims of violence against women, youth, and individuals with disabilities.

Additionally, workers with children can claim tax-free fringe benefits up to €2,000 per year. Other workers have a limit of €1,000. Furthermore, relocation allowances for new hires moving over 100 kilometres are exempt from taxation for the first two years, up to €5,000 annually.

Finally, the government maintains the flat tax regime for self-employed individuals earning up to €85,000 annually. Workers can also combine this with employment or pension income up to €35,000.

Incentives for Investments and Innovation

The 2025 Budget Law includes targeted measures to stimulate economic growth.

For instance, the law introduces a reduction in the corporate tax rate of 20%. However, businesses must reinvest at least 80% of profits, with 30% allocated to investments in advanced technologies and sustainable development.

Furthermore, financial incentives aim to boost the tourism sector. These incentives focus on promoting sustainable tourism, digital transformation, and extending tourist seasons.

Additionally, small and medium enterprises (SMEs) pursuing stock market listings or acquiring strategic assets in southern Italy can claim enhanced tax credits. These credits cover advisory costs and equipment purchases.

Cryptocurrency and Capital Gains Taxation

Starting January 1, 2026, authorities will increase the tax rate on cryptocurrency transactions from 26% to 33%. Additionally, the Italian Budget Law 2025 eliminates the €2,000 exemption threshold.

However, a transitional provision allows taxpayers to revalue their crypto holdings at January 1, 2025, values by paying an 18% substitute tax.

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…

The 2025 Italian Budget Law underscores the government’s focus on balancing fiscal responsibility with targeted support for households, businesses, and investments. Navigating these changes can be complex. Therefore, professional guidance may be essential to ensure compliance and maximize benefits.

At De Tullio Law Firm, our team of experts in Italian and cross-border tax, property, and inheritance matters is ready to assist. Contact us today for personalized advice on how the new regulations may impact you.

Usucapione in Italy

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Usucapione, deeply rooted in ancient Roman principles, is immensely important for individuals considering real estate investments in Italy.

Essentially, it signifies property ownership through prolonged possession, a concept deeply embedded in Italian property law.

Understanding Usucapione is crucial for prospective buyers as it directly impacts property rights and ownership dynamics. Without a comprehensive grasp of Usucapione and its implications, buyers risk encountering legal complexities, disputes, and potential challenges to their property ownership. Therefore, gaining a thorough understanding of Usucapione and its various types—Ordinary, Special, and Abbreviated—is essential for making informed decisions and ensuring a smooth real estate transaction process in Italy.

Understanding Usucapione

Usucapione, derived from Latin “usucapio” meaning “acquisition by use,” embodies the legal doctrine allowing individuals to claim ownership of property through prolonged and uninterrupted possession. Rooted in the principle of adverse possession, Usucapione balances the rights of property owners with those of  who have utilized or occupied the property over an extended period.

There are four types of usucapione recognized in the Italian legal system — Ordinary, Special, Special – Abbreviated and Abbreviated – and to understand them is essential for making informed decisions and ensuring a smooth real estate transaction process in Italy.

Furthermore, it represents an “original ownership”, which means that through Usucapione, one can be declared owner of the property without the need for a sales contract, will, or voluntary transfer by the owner. 

The Five Requirements of Usucapione in Italy

To successfully claim Italian Usucapione property rights, adverse possessors must meet five fundamental requirements:

  1. Actual Possession:

The possessor must physically occupy the property in question.

  1. Open and Notorious Use:

The possession must be visible and obvious to anyone who might have an interest in the property.

  1. Exclusive Possession:

The possessor must exercise control over the property to the exclusion of others.

  1. Hostile Possession:

The possession must be without the permission of the true owner but not under force or hostility.

  1. Continuous and Uninterrupted Use:

The possessor must use the property continuously and without interruption for the required period.

Usucapione

Ordinary Usucapione in Italy

Under Article 1158 of the Civil Code, ordinary Usucapione serves as a potent mechanism for property acquisition, obviating the requirement for formal agreements or voluntary transfers. In the case of immovable assets such as buildings and land, ordinary Usucapione becomes operable after a continuous possession period of 20 years. Subsequently, the possessor can secure ownership through a civil court judgment obtained via a lawsuit against the owner. This legal decision has a retroactive effect, dating back to the initiation of the twenty-year possession term.

Example: A family occupies a piece of land adjacent to their property for over two decades without any formal agreement. Subsequently, they file a lawsuit against the previous owner, and the court awards them ownership based on ordinary Usucapione.

Special Usucapione for Rural Land

Special Usucapione offers a tailored approach to property ownership, specifically designed for rural land with attached buildings in mountainous municipalities. Governed by Article 1159-bis of the Civil Code, this variant enables ownership acquisition following 15 years of uninterrupted possession. Notably, it applies exclusively to rural areas with attached buildings in municipalities where at least 80 per cent of the terrain lies 600 meters above sea level.

Example: A farmer residing in mountainous terrain, cultivating the land and utilizing the attached farmhouse for 15 years without interruption. As per special Usucapione, the farmer gains ownership of the property due to prolonged possession.

Special – abbreviated Usucapione for Rural Land

In paragraph two, the same article 1159-bis regulates another particular type of usucapione, called “special abbreviated”. In this case, the possessor has purchased a small rural land with an attached building, in good faith, from someone erroneously claiming ownership on the property. In this case, due to the requisite of the good faith, the possessor will gain legal ownership of the property after 5 years of uninterrupted possession.

Example: An individual purchases a property from a farmer residing for generations in the same mountainous terrain, without being the rightful owner. Since the purchaser and the seller were both in good faith, the purchaser gains legal ownership of the asset after five years of continuous possession, thanks to special abbreviated usucapione.

Abbreviated Usucapione in Italy

Abbreviated Usucapione accelerates property acquisition through adverse possession, condensing the possession period to a mere ten years. It is also governed by Article 1159 of the Civil Code. Unlike its counterparts, this mechanism applies when a possessor, acting in good faith, acquires property from someone erroneously claiming ownership. The ten-year countdown for abbreviated Usucapione in Italy begins upon transcription of the acquisition deed in the property registers.

Example: An individual purchases a property from someone holding a valid title but not the rightful owner, and after ten years of continuous possession, gains ownership through abbreviated Usucapione.

Finally …

For those considering property acquisition in Italy, grasping the nuances of Usucapione is paramount for informed decision-making and risk mitigation. Here’s a breakdown of essential factors:

  1. Thorough Due Diligence:

Prospective buyers must conduct extensive research to ensure the absence of ongoing Usucapione claims or disputes. This entails scrutinizing ownership history, verifying title deeds, land registry maps and seeking counsel from legal experts to evaluate potential risks.

  1. Seeking Legal Advice:

Engaging qualified professionals well-versed in Italian property law, including Usucapione regulations, is advisable. Legal experts offer invaluable guidance on navigating complexities, clarifying rights, and obligations.

  1. Meticulous Documentation:

Proper documentation of all property transactions, including sale contracts, deeds, and registration with relevant authorities, is imperative. This establishes a transparent chain of ownership, averting future disputes.

  1. Risk Assessment:

Evaluating Usucapione risks based on factors such as property location, history, and prior usage is essential. Properties in rural areas or with extended occupancy may be more susceptible to Usucapione claims.

  1. Negotiation Strategy:

Buyers should incorporate Usucapione considerations into negotiation tactics. Sellers may offer assurances or concessions to mitigate risks and ensure smoother transactions.

For comprehensive legal assistance, De Tullio Law Firm, with over 55 years of expertise in cross-border property, inheritance, and family law are right beside you all the way. Contact us for a free preliminary consultation, explore our comprehensive buying guide and informational videos on Italian property law for further insights.

Digital Wills in Italy: Innovation and legislation

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Digital wills in Italy represent a groundbreaking development in estate planning. They offer an innovative solution while also introducing a range of new legal challenges.

The rapid advancement of technology has brought transformative changes to various sectors, and inheritance law is no exception. New technologies continue to reshape how we manage and plan for the future.

In this article, we examine the development of digital wills, their legal implications, and how technological advancements are revolutionizing the estate planning process.

Furthermore, we focus on Italian legislation and underscore the importance of consulting a law firm that specializes in Italian and cross-border succession matters to navigate this evolving landscape effectively.

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 Evolution of Digital Wills

Digital wills represent an evolution from traditional paper wills into a more modern form.

For instance, individuals can create, store, and distribute wills via digital platforms, offering enhanced accessibility and security.

However, the legal validity of digital wills varies greatly across countries.

In many cases, legislation has not yet fully addressed all the implications of this innovation. Consequently, navigating the legal landscape of digital wills can be complex and challenging.

Italian Legislation on Wills

In Italy, the Civil Code regulates testamentary succession at book second, Title III, Articles 587 to 712.

However, the Civil Code does not explicitly allow for digital wills, which poses significant challenges for those wishing to use this medium. Key articles include:

– Article 602: This article describes the requirements for the validity of holographic wills. Specifically, the will must be handwritten, dated, and signed by the testator.

– Article 603: This article governs public wills. Notably, these wills must be drafted in the presence of a notary and two witnesses. In this case, the will must indicate place, date of drafting and time of signing, and be signed by the testator, witnesses and the notary public. 

– Article 679 to 687: This section establishes terms and conditions for the revocation of wills. Importantly, this aspect remains crucial even for digital wills.

Therefore, navigating the legal landscape of digital wills in Italy requires careful consideration of these traditional requirements.

Legal Implications of Digital Wills

The lack of specific legislation on digital wills in Italy means they might not be considered valid if they do not meet the formal requirements of paper wills. This creates significant legal uncertainties, potentially leading to disputes and difficulties in executing the testator’s wishes properly.

Transitioning to digital wills raises several key legal implications:

Firstly, authenticity and security are paramount. Ensuring that a will remains authentic and unaltered presents a primary challenge. Digital platforms must incorporate robust mechanisms for authentication and data protection.

Secondly, access and storage are critical factors for the effectiveness of digital wills. It is essential that these documents are easily accessible to executors and relevant authorities.

Lastly, laws must clearly define how digital wills can be revoked or modified. This clarity ensures that the testator’s latest wishes are always respected and implemented correctly.

Addressing these issues comprehensively is crucial as digital technologies continue to reshape estate planning practices in Italy and worldwide.

The Importance of Specialized Legal Counsel for Wills

Given the complexity and legal uncertainties associated with wills, consulting a law firm specializing in Italian succession matters is crucial. An expert lawyer can provide invaluable assistance in the following ways:

Interpretation

A lawyer can interpret existing laws, helping testators understand how current Italian laws apply and identifying potential legal risks.

Drafting

They can advise on the best methods to draft wills that comply with Italian laws, leveraging digital technologies when appropriate.

Dispute Management

A lawyer can provide legal support in managing disputes over the validity of a will, ensuring the protection of the testator’s wishes.

Therefore, engaging a knowledgeable legal advisor is essential for navigating the evolving landscape of digital wills in Italy effectively.

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 …

Italian inheritance law is complex, which can be particularly difficult for foreigners to navigate.

To successfully understand and adhere to Italian inheritance laws, expertise and precision are essential.

At De Tullio Law Firm, we specialize in providing legal advice and support across various fields of Italian law, particularly focusing on Italian and cross-border property, inheritance, and family matters. If you require assistance, please do not hesitate to contact us.

Additionally, you may find our comprehensive guide to Italian Inheritance Law insightful and helpful.

Ghost towns: Abandoned Beauty in Italy

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Italy is home to a number of ghost towns, known locally as “città fantasma”. These were once thriving communities but are now abandoned and left to the ravages of time.

These abandoned towns are not just relics of the past; they offer a unique and fascinating opportunity for tourists and potential investors alike.

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.

abandoned town

The Allure of Abandoned Towns

Ghost towns are essentially open-air museums. They offer an immersive historical experience, providing insights into the architectural styles and cultural practices of bygone eras.

Moreover, for photographers, these towns are a dream, presenting endless opportunities to capture the haunting beauty of decay.

Especially for those with a sense of adventure, exploring these quiet, eerie streets can be a thrilling experience.

And for cultural heritage enthusiasts, visiting and investing in these towns supports efforts to preserve Italy’s rich history.

ghost towns

Ghost Towns Tourism in Italy: A New Trend

Tourism in Italy’s ghost towns is becoming increasingly popular, drawing over 1.5 million visitors annually. This surge in interest is driven by several factors.

First, there’s the allure of stepping into a place frozen in time, offering a stark contrast to the bustling modern world.

Secondly, the mystery and romance of abandoned towns captivate many, providing a unique and off-the-beaten-path travel experience.

Ghost towns such as Bussana Vecchia in Liguria, Pentedattilo in Calabria or Craco in Basilicata, attract tourists not only for their eerie beauty but also for the stories and legends that surround them.

The growing interest in sustainable and experiential travel also contributes to this trend, as travelers seek meaningful connections with history and culture.

Craco: the lost town

Among the ghost towns in Italy, Craco stands out because of its picturesque landscape.

On a guided tour along a secured itinerary, visitors can explore the ghost town of Craco. While some of the architecture still stands, much of the town is crumbling, making it too dangerous, and illegal, to visit unaccompanied.

From the town’s main street, one reaches the centre of the ghost town: on the way, one encounters several noble palaces around which the village expanded in the 15th century.

Looking out from a window of the bastion, you can admire endless meadows and the characteristic calanchi, deep furrows dug into the clay soil that make the landscape unique and evocative.

Because of its beauty, the ghost town of Craco has been included in the list of the World Monuments Found, a list of safeguarded monuments around the world.

Outside Craco’s city walls, you can admire one of the area’s religious heritages: the Franciscan convent with the Church of San Pietro Principe degli Apostoli, that dates back to 1630.

abandoned craco church

In conclusion, Craco is a true heritage of the Bel Paese, which, although abandoned, is worth maintaining and preserving as many others lost gems that characterised the italian landscape.

Property Investments in Italian Ghost Towns

Investing in properties in areas with ghost towns presents a unique opportunity to be part of a rich historical and cultural legacy.

With many of these areas boasting fewer than 10,000 inhabitants, they offer promising prospects accessible to Canadian investors.

For more details about updates to Canadian FPPRA rules, consult our resources.

However, investing in areas with abandoned towns carries inherent risks and complexities, demanding careful consideration and due diligence.

Understanding the reasons behind a town’s abandonment, assessing geological phenomena, conducting thorough property surveys and understanding legal ownership are some of the vital steps for informed decision-making and risk mitigation.

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 …

At De Tullio Law Firm, our expertise lies in property, inheritance, residence and family law matters in Italy.

If you have any inquiries regarding purchasing a property anywhere in Italy, feel free to reach out to us. We are happy to provide you with a complimentary preliminary consultation.

Schedule your consultation. 

 

Cultural Heritage in Italy: The Legal Landscape

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Dreaming of purchasing a property in Italy? The country’s magnificent buildings, historic cities, towns, and villages make the Italian real estate market particularly enticing. However, within the heart of these charming landscapes lie historical architectural treasures, subject to legal protections. In this article, we explore the role of legislation aimed at preserving Italy’s cultural heritage.

Cultural Heritage 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.

Understanding Italy’s Cultural Heritage Legislation

Cultural assets, encompassing movable or immovable properties, benefit from State protection due to their artistic, historical, or architectural significance. Since May 1st, 2004, Italian legislation governing this matter is the code of cultural heritage and landscape (Legislative Decree January 22, 2004, n. 42).

Italian Cultural Heritage: Limitations on Immovable Properties

The code imposes restrictions on the transfer of ownership or possession, particularly concerning immovable properties. These regulations vary depending on the owner of these assets.

Notification Requirements for Italian Cultural Heritage Properties

For immovable properties owned by individuals or companies to attain cultural asset status, they must be notified by the public administration. Such notifications, documented in property registers, can be challenging to verify, primarily post the enactment of Law No. 1089 on June 1st, 1939. It is therefore crucial to ascertain the property’s ownership history to verify the existence of notifications.



Cultural Heritage in Italy

Reporting Obligations for Transfers

Any transfer of ownership or possession of cultural assets mandates filing a report with the superintendent of the asset’s location. This report, due within 30 days of property purchase or inheritance acceptance, requires comprehensive details of the involved parties, asset particulars, and transfer conditions.

Penalties for Non-compliance with Italian Cultural Heritage Law

Failure to submit the report within the stipulated period constitutes a criminal offense, leading to severe penalties. These penalties include substantial fines ranging from €1,500 to over € 75,000 and potential incarceration for up to one year.

Italian Cultural Heritage Properties

Right of First Refusal

In consideration-based transfers like sale or exchange, the State or relevant local authorities hold the right of first refusal. This right must be exercised within 60 days from report receipt, conditionally suspending the transaction until then. However, there’s no right of first refusal in inheritance, donation, division, share transfer, merger, split, or mortgage creation scenarios.

Finalization of Ownership

If the right of first refusal remains unexercised after 60 days, ownership transfers to the buyer. However, if the report is filed after the 30-day legal period, the right of first refusal must be exercised within 180 days. Until this period expires, the asset remains with the vendor.

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 …

At De Tullio Law Firm, our expertise lies in property and inheritance matters in Italy.

If you have any inquiries regarding the transfer of cultural assets, feel free to reach out to us. We are pleased to provide you with a complimentary preliminary consultation.

Schedule your consultation. 

 

REM: Registered Electronic Mail

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Registered Electronic Mail for Businesses and the Public

In today’s digital landscape, understanding Registered Electronic Mail (REM) is crucial for both businesses and the public. This article aims to clarify REM’s significance in simplifying electronic communication and ensuring security for all stakeholders.

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 REM: A Pillar of Secure Communication

REM is a cornerstone in electronic communication, offering a secure and legally recognized framework for sending and receiving emails. Mandated by Regulation (EU) No. 910/2014, or “eIDAS” (electronic IDentification Authentication and Signature), REM adheres to rigorous standards, providing peace of mind for businesses and individuals.

Elevating Trust in Digital Interactions: The Role of eIDAS

At the core of REM lies the eIDAS framework, designed to instil trust in online transactions. By establishing clear guidelines and protocols, eIDAS ensures the integrity and security of electronic exchanges, fostering confidence between businesses, individuals, and governmental entities.

Demystifying SERC and SERCQ: Simplifying Electronic Delivery Services

In electronic delivery services, understanding the difference between Certified Electronic Delivery Service (SERC) and qualified certified electronic delivery service (SERCQ) is crucial. While SERC provides secure delivery, SERCQ sets higher standards, ensuring enhanced security and reliability.

Unlocking the Potential of PEC with REM

The inception of PEC in 2005 marked a significant milestone, initially serving interactions with Public Administration. Subsequent legislative changes, such as the issuance of Legislative Decree no. 185/2008, mandated corporations to disclose their Certified Electronic Mail address during registration, later extending this requirement to established companies. In 2012, freelancers were also obliged to adopt PEC, followed by all VAT number holders. Additionally, the establishment of a public directory of PEC addresses further solidified its integration into business practices.

For businesses entrenched in the traditional Certified Electronic Mail (PEC) system, the emergence of REM presents a transformative opportunity. Aligning with REM standards allows PEC to transcend its domestic confines, facilitating secure and interoperable communication throughout the European Union. This evolution promises enhanced connectivity and streamlined operations for businesses navigating cross-border interactions.

Transitioning from PEC to REM: A Strategic Imperative

Starting from the second half of 2024, the PEC will be replaced by the REM. The adaptation process to comply with the requirements of the “eIDAS” Regulation involves the evolution of existing PEC services to align with SERCQ standards mandated by the regulation.

Fortunately, for users already accustomed to PEC, transitioning to these new services is seamless. With just a few clicks, users should be able to migrate to REM-compliant services, unlocking additional benefits beyond the traditional PEC offerings. These benefits include enhanced verification of the mailbox holder’s identity and an added layer of security through two-factor authentication (2-step verification).

Empowering Businesses and Individuals

Embracing REM offers numerous benefits for businesses and the public. From heightened security to improved cross-border communication, REM empowers stakeholders to navigate the digital landscape with confidence and efficiency.

Practical Uses

REM serves a multitude of practical purposes, including:

  • Proving Time of Sending, Content, and Delivery: Registered email provides irrefutable evidence of the time of sending, content, and delivery of email communications to one or multiple recipients.
  • Risk Mitigation: It offers legal proof of notices and documents sent, providing peace of mind and protection against potential legal and financial risks.

The versatility of registered email is evident in its diverse range of applications, including:

  • Sending invoices, receipts, and proofs of payment (useful for fraud prevention).
  • Transmitting contracts, commercial agreements, termination letters, etc.
  • Protecting the authorship of proposals and projects through IP rights protection.
  • Cancelling subscriptions, contracts, policies, and services with legal certainty.
  • Facilitating GDPR notifications, policy updates, and express consent processes.
  • Handling legal notices, communications between legal professionals, demand letters, and privacy notices.
  • Managing HR communications, including notices, warnings, contracts, and policies
  • Facilitating corporate communications across departments and stakeholders.

REM as an Alternative to Registered Postal Mail

REM offers the same legal validity as conventional registered postal messages while providing numerous advantages, including speed and cost-effectiveness. It serves as a reliable alternative for legal correspondence and document exchange, ensuring secure communication and legal compliance.

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 …

REM offers peace of mind, legal validity, and efficient communication for businesses and individuals alike. By leveraging its benefits, stakeholders can mitigate risks and streamline their communication processes in an increasingly digital world.

If you need help with transitioning from a PEC to a REM account, 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.

 

Squatters In Italy: The Legal Framework

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The Issue of Squatters in Italy

In Italy, the phenomenon of squatters is a complex and controversial issue. It intertwines themes of law, social policy, and public order.

Squatters are individuals who take possession of properties without the legal consent of the owner.

Obviously, this phenomenon raises significant questions about balancing the protection of private property and the right to housing. These are two fundamental principles enshrined in the Italian Constitution.

For more information book a Free preliminary consultation.

squatters right

Italian Legislation and Relevant Articles

Italian legislation addresses the issue of squatters primarily through the Criminal Code and specific laws regarding leases and illegal occupation.

  1. Criminal Code, Article 633: This article punishes anyone  who arbitrarily invades another person’s land or buildings, whether public or private, with a view to occupying them or deriving any other benefit from them, shall be punished, on complaint by the offender, by imprisonment for between one and three years and a fine of between EUR 103 and EUR 1,032.
  2. Law 27 July 1978, No. 392 (Fair Rent Act): Although not directly addressing illegal occupation, this law regulates the relationship between landlord and tenant, providing the legal framework within which property rentals must occur.

eviction of squatters

Eviction Procedures for Squatters in Italy

When someone illegally occupies an Italian property, the owner can request the authorities’ intervention to reclaim possession, although the process is not as simple as it might seem.

The standard procedure includes filing a police report, where the owner must report the illegal occupation to the competent authorities.

This report initiates criminal proceedings against the squatters and is followed by an eviction request filed by the owner with the court.

The judge, upon evaluating the situation, may issue an eviction order.

However, if minors or vulnerable individuals are involved, the situation becomes more complicated.

Dealing with Squatters in Italy: Legal Assistance

As previously mentioned, handling an illegal occupation can pose complexity and stress for both the property owner and the involved parties.

Therefore, we highly recommend property owners to seek legal assistance from a lawyer specializing in real estate.

Because of the complexity and the lengthy nature of the procedure, only a lawyer specialized in this field can provide support at various stages of the process and give their clients peace of mind.

  1. Legal Advice: Assessment of the situation and suggestions on legal actions to protect property owner rights.
  2. Drafting the Report: Assistance in drafting the report for the competent authorities, ensuring inclusion of all necessary elements.
  3. Filing the Eviction Request: Preparation and filing of the eviction request with the court, gathering the necessary evidence to support the case.
  4. Court Representation: Legal representation during hearings to ensure the process follows procedures and respect of the property owner’s rights.
  5. Execution of the Eviction Order: Coordination with the bailiff and, if necessary, with law enforcement to ensure effective execution of the eviction order.

housing right

The Right to Housing

Balancing the protection of private property and the right to housing stands as one of the most controversial aspects.

The Italian Constitution, in Article 47, enshrines the right to housing and advocates for policies facilitating access to housing.

However, finding this balance requires respecting private property.

Therefore, legislators and policymakers must address the root causes of the issue, rather than just mitigating its effects. This ensures a fairer and more inclusive society where everyone respects and protects each other’s rights.

Safeguarding Your Italian Property: Tips for Foreign Buyers Against Illegal Occupation

Foreign buyers can adopt various practical measures to prevent the illegal occupation of their properties:

Installation of Security Systems: Installing alarm systems, surveillance cameras, and reinforced doors can deter attempts at occupation. These systems can also provide evidence in case of invasion.

Professional Property Management: Entrusting property management to a local real estate agency or a reliable caretaker can ensure that the house is regularly checked and any occupation attempts are immediately reported to the competent authorities.

Neighbours and Local Community: Establishing good relationships with neighbours and engaging with the local community can enhance vigilance over the property. Neighbours can promptly alert the owner or authorities in case of suspicious movements.

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 …

At De Tullio Law Firm, we specialize in property, inheritance, residence, and family law matters in Italy. Whether you’re considering purchasing a property anywhere in Italy or have inquiries about these legal areas, don’t hesitate to contact us. We offer a complimentary preliminary consultation to address your concerns and provide expert guidance.

Schedule your consultation. 

 

Rental Contracts in Italy

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Italian rental contracts

Renting a property in Italy entails navigating a complex landscape of legal obligations and procedural steps to establish a fair and transparent relationship between landlords and tenants. Consequently, a comprehensive understanding of the Italian rental contract process is indispensable, whether for residential or commercial purposes.

This guide aims to provide a detailed overview of the various types of rental contracts available, their distinct characteristics, essential legal requirements, as well as the rights and responsibilities they entail for both parties. Additionally, it explores effective methods for resolving disputes, ensuring that all aspects of the rental process in Italy are approached with clarity and compliance.

If you wish to discuss your situation, please contact us for a free consultation. We are here to help.

Types of Rental Contracts in Italy

Italy offers several types of rental contracts:

Free Market Contract:

These are the most common type of rental contracts in Italy. They typically last four years with the possibility of automatic renewal for a further four years.

The rent and other contractual terms are freely negotiable between the landlord and tenant.

Agreed Rental Contract:

These contracts last three years with a two-year extension. Homeowners and tenant associations set the rents, often resulting in lower rates than free market contracts.

Transitional Contract: 

These contracts meet short-term rental needs, ranging from 1 to 18 months.
Additionally, they are non-renewable and require a stated reason due to their short-term nature.

Student Tenancy Contract:

These contracts cater specifically to university students and last from six months to three years, aligning with their study schedules.

 

rental contract

Rental Contracts in Italy: Characteristics

A typical rental contract in Italy should include the following:

1. Parties Involved:
Clearly identifies the landlord and tenant(s) including full personal information.

2. Property Description:
Provides a detailed description of the rental property, including the furniture and accessories.

3. Duration:
Specifies the start and end dates of the rental period and any renewal terms.

4. Rent and Payment Terms:
Agrees on the rent amount, payment frequency (usually monthly), and accepted payment methods.

5. Security Deposit:
Typically, this is equivalent to two months’ rent, held as security against damage or unpaid rent.

6. Maintenance Responsibilities:
Clearly defines maintenance and repair responsibilities, distinguishing between minor and major repairs.

7. Termination Conditions:
Outlines the conditions under which either party may terminate the rental contract, including notice periods and penalties for early termination.

Legal Requirements for Rental Contracts in Italy

Several legal requirements must be met to validate rental contracts in Italy. First, all rental contracts must be in writing and signed by both parties. Additionally, contracts lasting more than 30 days must be registered with the Inland Revenue (Agenzia delle Entrate) within 30 days of signing, with the registration fee typically shared between the landlord and tenant.

Moreover, landlords are obligated to declare rental income and pay applicable taxes, while tenants may benefit from tax deductions on rental payments under specific conditions.

In terms of rights and responsibilities, both landlords and tenants have distinct obligations under Italian law. Landlords must ensure the property is habitable, meeting safety standards, and they must perform major repairs and maintenance. They must also respect the tenant’s right to privacy and peaceful enjoyment of the property.

Tenants, on the other hand, are responsible for paying rent and agreed fees punctually, maintaining the property in good condition, and undertaking minor repairs as needed. It is essential for tenants to comply with the terms of the contract and refrain from using the property for unauthorized purposes. These legal frameworks help establish clear guidelines and promote a harmonious rental relationship in Italy.

rental dispute

Dispute Resolution

Resolving disputes between landlords and tenants regarding Italian rental contracts involves various channels, each tailored to different circumstances and preferences.

Negotiation

Initially, parties can engage in negotiation, where landlords and tenants directly discuss and resolve issues. For example, they might negotiate adjustments to the rent to account for maintenance responsibilities or agree on a revised schedule for property inspections.

Mediation

Mediation offers a structured approach with the assistance of a neutral third party. This process helps clarify misunderstandings and facilitates compromises that satisfy both parties. An example includes using a mediator to resolve disagreements over the interpretation of lease terms regarding property usage or responsibilities for repairs.

Legal Action

If informal methods fail to yield a resolution, parties can pursue legal action through the local Rent Tribunal. This step becomes necessary when there is a significant disagreement over lease termination conditions or disputes regarding security deposit refunds. The Rent Tribunal serves as a formal venue where both parties can present their cases, and decisions are made based on Italian rental laws and regulations.

These options ensure that disputes are addressed promptly and fairly, thereby promoting a harmonious landlord-tenant relationship and upholding legal standards in the rental process 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 …

We understand that renting a property in Italy can be confusing and involves legal risks. If you plan to rent an Italian property, always seek legal advice beforehand.

With over 55 years of experience in Italian property law, at De Tullio Law Firm we are specialists in negotiating rental contracts, drafting bilingual versions tailored to your needs and facilitating communication between property owners and tenants. Additionally, we offer comprehensive support in managing legal obligations and effectively resolving disputes.

Moreover, if you are considering letting your Italian property, we offer comprehensive services to ensure a secure and smooth process.

If you need further clarification regarding property rental or letting, or wish to discuss your situation, please contact us for a free consultation. We are here to help.


You may also like to read about buy to rent in Italy.

Buying a House in Umbria: A Guide

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Are you considering buying a house in Umbria? In this article, we’ll look into the this region of Italy. From its cultural richness to its stunning landscapes, we’ll explore what makes Umbria a true gem. Additionally, we’ll offer valuable insights into its real estate market and guide you through the property acquisition process.

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.

Buying property in Umbria

Buying a House in Umbria: Discovering this Italian Region

Located in the heart of Italy, Umbria exudes enormous charm. Its rolling hills, medieval villages, and vibrant cultural legacy define its allure. Aptly dubbed the “Green Heart of Italy,” with its lush vineyards and olive orchards. In essence, Umbria offers an idyllic retreat for nature lovers and those in search of tranquillity.

Buying a house in UmbriaHistorical cities like Perugia and Assisi abound with artistic and architectural treasures, echoing the region’s rich significance in Italian history. With its clifftop location, Orvieto offers breathtaking panoramic views and is home to a magnificent Gothic cathedral. Gubbio captivates with its impeccably preserved medieval ambiance, labyrinthine cobblestone streets, and a palatial legacy tracing back to the 14th century. Moreover, the delectable local cuisine and vibrant traditional festivals make Umbria an irresistible destination for those seeking to invest in a home in the heart of Italy.

Buying a house in Umbria

However, Umbria’s appeal extends beyond its geography. Its real estate market, with prices averaging lower than in neighboring regions like Tuscany, is enticing investors. Amidst rising tourism and slightly declining property prices, many are opting to invest in Umbria’s real estate market. Renowned tourist destinations like Spoleto, Terni, and Todi further bolster its attractiveness, drawing thousands of visitors annually.

While investing in Umbria for a buy-to-let vacation home, bed & breakfast, or guesthouse can be a profitable venture, the region’s property market and procedures are unique. It’s therefore essential to understand these nuances before signing any paperwork.


Buying a House in Umbria: Legal Compliance

If you’ve come across a property you like in Umbria it’s essential to verify if its present condition aligns with its legal status as documented in the land registry and that it complies with urban planning permits.

Ensuring the continuity of property titles and confirming the absence of third-party rights are also crucial steps. Take the time to thoroughly assess these aspects to ensure everything meets your expectations and requirements.

Be cautious! Despite assurances from the real estate agent or seller, the property may be non-compliant.

Unlike other Italian regions, in Umbria, vendors aren’t obligated to provide buyers with a compliance report. Yet, this document is crucial for ensuring the property’s legal integrity, certifying urban and cadastral compliance. Known as “Relazione di rispondenza edilizia e conformità catastale” in Italian, it should be produced and signed by an authorized individual in the technical department at the local municipality.

Therefore, the risks of buying a non-compliant house are automatically higher in Umbria. It is common for the property’s actual condition, as recorded in the land registry, not to match that approved within urban planning permits.

Due to economic and administrative reasons, work is often carried out without permission in Italy. Identifying lack of permits and defects within a house can be difficult without first conducting a thorough analysis of property-related documentation.

Buyer’s Responsibilities in Umbria

Upon acquiring the property, the buyer assumes financial, civil, and criminal liability for any non-compliances. Obtaining retroactive permission to rectify issues may prove difficult or impractical. Even if it is possible, securing retroactive permissions can be time-consuming and expensive. Additionally, minor compliance issues could hinder obtaining new building permits or engaging in rental activities.

Precautions Regarding Access and Easements

In some cases, access to the desired property may involve traversing a path situated on a neighbor’s land. In such instances, meticulous contract drafting is vital to secure the transfer of rights-of-way. Additionally, parts of the land for sale might be utilized by others. To ensure a secure purchase in Umbria, it’s crucial to identify all access rights and easements to fully comprehend their terms before committing to any agreements.

Seismic Risks in Umbria

Umbria, being in a seismic region of Italy, poses risks like earthquakes and landslides. Before buying property in Umbria, it’s crucial to assess these risks. It’s wise to engage a surveyor for a full geological and structural evaluation of the property to ensure occupant safety.

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 …

While real estate agents and sellers aren’t obliged to ensure property compliance or provide compliance reports, notaries conduct basic checks. However, by law, the responsibility for legal verification rests with the potential buyer. Conducting due diligence when buying a house in Umbria is crucial to avoid assuming liability for pre-existing defects.

Conducting due diligence can be a complex and time-consuming process, requiring a deep understanding of Italian law and administrative procedures. It’s common practice to enlist the services of a specialized real estate lawyer to manage this task on your behalf. A lawyer will oversee the entire procedure, including verifying documentation (urban, cadastral, zoning, mortgage, energy, habitability, etc.), drafting necessary contracts, handling administrative formalities, and accompanying you to the notary on the day of signing the deed.

The notary, an official of the Italian State is 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.

Buying a house in Umbria can yield significant rewards, yet it necessitates meticulous attention and adherence to legal protocols. Drawing upon more than 55 years of expertise across Italy, De Tullio Law Firm can guide you through the entire process. Our team of expert lawyers offers tailored advice, guaranteeing a secure and legally compliant investment. Book a free call today to embark on your path to owning a home in the captivating Umbria region.

You may also be interested in our guide to buying property in Puglia.

Property in Umbria

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.

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. 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.

 

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 …

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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