Gay Weddings in Italy: The Legal Landscape

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

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

Recognition of Same-Sex Marriages and Civil Unions in Italy

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

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

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

Civil Union Ceremonies in Italy

Gay weddings in Italy

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

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

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

Legal Paperwork for Civil Union Ceremonies in Italy

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

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

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

Inheritance Rights & Legal Documentation

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

Civil union partners have significant inheritance rights:

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

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

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

Parental Rights and Family Law

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

Transgender Rights in Italy

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

Legal Protections Against Discrimination

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

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

Finally …

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

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

Book a FREE CONSULTATION with one of our lawyers.

Useful links for gay weddings in Italy:

UK

USA

Canada

Australia

You might also like to read our Family Law Guide

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.

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.

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, …

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 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.

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.

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

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 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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Italian Property Planning: Salva-Casa Decree

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The 2024 Salva-Casa Decree has received official approval by Italy’s Council of Ministers. The decree marks a significant step in simplifying and streamlining Italian property planning and construction regulations.

Salva-CasaItaly faces a significant backlog of over 4 million retroactive planning applications for illegal constructions. In fact, some estimates suggest multiplying this number by at least five when including properties with minor irregularities.

Even small irregularities in Italian property planning can complicate sales and purchases, especially if the buyer needs a mortgage, as banks require properties to be fully compliant. Furthermore, owners of properties with discrepancies can find this adversely affects a property’s resale value and marketability.

Salva-Casa decree therefore offers much-needed relief to homeowners and contributes to the broader goal of urban regeneration. Here’s an overview of what the decree entails, from regularization measures to changes in property use.

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.

Italian Property Planning Changes:

The primary goal of the Salva-Casa decree is to liberate properties from rigid and fragmented regulations that hinder their marketability and, at times, block access to mortgages, subsidies, and grants.

The decree focuses on addressing less severe Italian property planning cases. In effect, targeting minor discrepancies rather than offering a broad planning amnesty, as has occasionally happened in the past.

Specifically, the decree addresses:

Formal Planning Issues:

Formal planning issues stem from interpretative uncertainties in current regulations regarding property legitimacy. These ambiguities complicate assessing compliance with urban planning standards, leading to prolonged bureaucratic procedures for property development or regularization. Clearer guidance through regulatory adjustments is needed to address these challenges efficiently.

Building Discrepancies:

Often resulting from unauthorized interventions by former owners over time.

Partial Discrepancies:

Issues that could have been resolved when they first arose but cannot be addressed now due to the “double conformity” requirement.

“Double conformity” is a rule in Italian building regulations (Article 31 of Legislative Decree No. 380/2001) that demands properties comply with both the building codes in force at the time of their construction or modification and the current building codes at the time of regularization or amnesty. This requirement often complicates the legalization of minor irregularities because changes in building codes over time can make it difficult or impossible to satisfy both sets of standards. Salva-Casa seeks to simplify this process by mitigating some of these strict requirements.

Verandas

Under the decree, the following are considered free constructions:

  • Removable Panoramic Glass Windows (VePA), including those for porches within the building.
  • Sun and Weather Protection Structures, where the main component is awnings, including pergolas attached to or adjacent to buildings, as long as they do not create permanently enclosed spaces and are not visually disruptive.

Change of Use

The decree simplifies the process for changing the use of properties, ensuring compliance with sector regulations and municipal conditions.

  • Permits the change of use within the same functional category.
  • Allows changes of use between different functional categories for residential, tourist accommodation, productive, directional, and commercial purposes within specific zones such as historic centers, consolidated residential areas, and expanding residential areas.
  • Excludes units on the first floor above ground from these simplifications.

Given the exclusion, these units could potentially face stricter regulations or more complex procedures compared to others. This could make compliance with building and urban regulations more challenging and affect their access to credit and property market value.

Silent Consent in Italian Property Planning

The Salva Casa decree also introduces a silent consent regime, a significant step towards procedural simplification. This means if the municipality does not respond within the stipulated time, an application is automatically accepted.

Additionally, the decree allows for the installation of awnings and weather protection structures under free construction rules.

This regulation aims to decongest municipal technical offices overwhelmed by thousands of applications. It includes fines proportional to the increase in property value, which can be partially used for urban recovery and regeneration projects.

Costs and Penalties

Within the framework of the 2024 Salva-Casa Decree, property owners undertaking regularization face financial implications and potential penalties. Costs for regularization expenses depend on the extent of irregularities. They range from around 1,000 to 31,000 euros.

In addition, the decree mandates financial penalties commensurate with the increase in property value resulting from regularization efforts. These penalties are equivalent to double the assessed increase in property value. For instance, the regularization of structures such as verandas or additional rooms may incur fines reaching the maximum threshold of 30,984 euros.

Prior to commencing the regularization process, property owners should seek professional advice to evaluate financial consequences and potential penalties associated with compliance under the Salva-Casa Decree.

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 property planning legislative changes is crucial for expatriates considering property investments, renovations or selling in Italy. Before proceeding with your Italian property project, reach out to us for assistance.

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

Book a FREE CONSULTATION with one of our lawyers here.

 

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.

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.

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.

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 …

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.

Green Homes Directive Approved

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The European Parliament recently approved the green homes directive. This marks a significant step forward in environmental sustainability within the real estate sector. It is applicable across all EU member states. The directive, aimed at reducing energy consumption and CO2 emissions, sets ambitious goals and regulations for the future. Approval of the green homes directive positions Europe as a leader in the global fight against climate change.

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.

Green Homes Directive Approval and Implications

In a plenary session held in Strasbourg, Eurodeputies resoundingly backed the legislation negotiated with Council counterparts. This means there is now a unified approach to addressing Europe’s environmental challenges in the real estate sector. With resounding support, this approval signals a transformative shift towards sustainable development. Furthermore, the directive’s approval has far-reaching implications, not only for the European Union but also for global efforts to combat climate change. By endorsing this directive, the EU Parliament has clearly demonstrated its commitment to implementing proactive measures to mitigate the environmental impact of the real estate sector, which is a significant contributor to greenhouse gas emissions.

Achieving Milestones

The green homes directive outlines objectives, thereby establishing a clear roadmap towards enhancing energy standards. By 2030, all new residential constructions must achieve zero emissions, while public buildings are mandated to follow suit by 2028. Moreover, this directive sets the stage for achieving carbon neutrality in the entire building stock by 2050. These temporary objectives represent crucial milestones in the journey towards a greener future, serving as guideposts for member states to align their policies and practices. By setting specific targets, the directive not only incentivizes innovation and investment in sustainable building practices but also drives economic growth and job creation in the green economy.

Championing Sustainability

The green homes directive represents a crucial step towards sustainable living, thereby ensuring improved standards of living for all. Additionally, Commissioner Kadri Simson emphasizes the pivotal role of buildings in energy consumption, thereby stressing the need for comprehensive solutions to tackle environmental challenges head-on. Furthermore, the acknowledgment of progress made by key stakeholders underscores the collective commitment to addressing environmental issues and advancing sustainability. By recognizing the importance of the real estate sector in achieving climate goals, policymakers and industry leaders demonstrate their readiness to embrace change and implement innovative solutions.

Understanding the Provisions of the Green Homes Directive

The directive, initially proposed by the Commission in December 2021, underwent significant revisions to address member states’ concerns. Notably, it shifts focus from individual building requirements to national averages, thereby fostering flexibility while maintaining progress towards environmental objectives. Additionally, the directive provides a comprehensive framework for member states to develop and implement policies that promote energy efficiency and reduce carbon emissions in the built environment. By harmonizing regulations and standards across the EU, the directive facilitates collaboration and knowledge-sharing among member states, thereby driving collective action towards a common goal.

Balancing Act: Exemptions and Incentives in the Green Homes Directive

The directive provides exemptions for historical and agricultural buildings.  This therefore means that member states can define energy performance standards and renovation priorities. Moreover, financial incentives for renewable energy systems underscore the directive’s commitment to promoting sustainable practices and facilitating a smoother transition towards greener infrastructure. Additionally, these exemptions and incentives strike a delicate balance between environmental objectives and economic considerations, recognizing the need to support industries and communities affected by the transition to a low-carbon economy. Furthermore, by incentivizing investment in renewable energy and energy-efficient technologies, the directive encourages innovation and stimulates growth in green industries.

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

Finally …

With approval of the green homes directive, Europe stands poised to lead the way in sustainable real estate development. As implementation begins, stakeholders must seize the chance to shape a greener future. They should be guided by innovation and environmental stewardship principles.

De Tullio Law Firm is your reliable reference if you own or plan to invest in Italian property. We can guide you in understanding the challenges of the real estate market and compliance with regulations.

With our support, you can invest in the Italian real estate market with confidence and security. Get in touch with us.

You may also be interested in our article about building a house in Italy.

You may also like to watch our info videos about Italian property, inheritance and family law.

 

Digital Nomads in Italy: A Short Guide

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

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

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

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

Understanding the Categories: Defining Digital Nomads and Remote Workers

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

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

Advantages of Italy’s Digital Nomad Visa

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

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

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

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

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

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

Eligibility Criteria for Italy’s Digital Nomad Visa

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

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

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

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

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

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

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

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

Gather Required Documents

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

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

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

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

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

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

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

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

Schedule a Visit to the Italian Consulate

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

Await Approval

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

Obtain Your Official Residence Permit

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

Cost of Italy’s Digital Nomad Visa

Italy's Digital Nomad Visa

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

Application Fee:

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

Residence Permit Fee:

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

Administrative Fees:

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

Social Security and Tax Matters

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

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

Seizing the Moment: Your Path to Professional Fulfillment

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

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

 

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

Finally …

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

Italian Golden Visa: Unlocking Opportunities

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

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

What is the Italian Golden Visa?

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

Requirements for the Golden Visa in Italy

To apply, non-EU citizens must:

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

Eligibility of Family Members

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

Types of Golden Visa Investments

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

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

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

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

Anti-Money Laundering Declaration

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

Transferring Funds and Nationality Considerations

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

Additional Considerations and Investment Types

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

How to Obtain the Golden Visa in Italy

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

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

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

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

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

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

Issuance and Maintenance of Residence Permit

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

Incentives for Investments in Italy

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

Special Italian Tax Regimes

Impatriates Regime

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

New Tax Regime for Resident Pensioners

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

Special Tax Regime for High Net Worth Individuals

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

Italian Tax Incentives for Foreign Professors and Researchers

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

Finally …

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

Italian Tax Residency Changes 2024

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Italy’s fiscal landscape recently underwent significant change with the enactment of Article 1 of Legislative Decree No. 209 on December 27, 2023, titled “Implementation of the tax reform on international taxation.” This pivotal decree ushered in Italian tax residency changes, particularly impacting existing favourable tax regimes. In this guide, we explore these changes.

Italian Tax Residency Changes Revise Residency Criteria

Effective January 1, 2024, the amended Article 2, paragraph 2, of Presidential Decree No. 917 of December 22, 1986, introduces new criteria for determining fiscal residency in Italy. Individuals are now considered fiscally resident if, for the majority of the tax period (over 183 days, fractional days included), they domicile in Italy, hold residency in Italy as per Article 43 of the Civil Code, or are physically present in Italy. This marks a significant departure from the previous criteria.

Furthermore, if individuals register at a local municipality for the majority of the tax period, authorities presume residency unless proven otherwise. It’s crucial to note that this registration is a relative legal presumption, providing an opportunity for “presumed” residents to present contrary evidence demonstrating their actual residence abroad or non-fiscal residency in Italy.

Italian Tax Residency Changes Impact Domicile Interpretation

Notably, the interpretation of domicile has undergone a paradigm shift. The exclusion of the civil code in interpreting domicile now places exclusive importance on the “place where personal and family relations primarily develop.” This legislative change establishes a clear hierarchy among the linking criteria, emphasising personal and family relationships over economic and work-related interests.

However, the reference to the civil law definition of residency under Article 43 of the Civil Code remains unchanged, creating an interesting interplay between the two criteria.

Italian Tax Residency Changes Link Criteria to Physical Presence

Starting January 1, 2024, authorities have introduced a new criterion linking physical presence within national borders for the majority of the tax period. This criterion, however, does not align with the expectations set by the Delegated Law for the tax system reform (Law No. 111 of August 9, 2023), as it does not introduce the provision for tax year fractionation, commonly known as the “split year.”

Impact on Tax Regimes

The practical implications of these legislative changes on tax regimes are paramount. Let’s delve into two significant regimes affected by these changes: the new-resident regime under Article 24-bis of Presidential Decree No. 917 of December 22, 1986, and the expatriate worker regime regulated by Legislative Decree No. 147 of September 14, 2015, modified by Article 5 of Legislative Decree No. 209 of December 27, 2023.

New-Resident Regime Changes

Article 5 of Legislative Decree No. 209 of December 27, 2023, introduces sweeping modifications to the “new-resident regime.” This regime, in its current formulation, extends tax benefits to income from dependent work, similar income, and income from self-employment produced in Italy by workers transferring their fiscal residency.

Notably, these incomes, up to a limit of six hundred thousand euros per year, now contribute 50% tax. This represents a notable reduction from the previous regime. The new-resident regime is applicable from the tax year of acquiring fiscal residency and for the four subsequent tax periods.

The New-Resident Regime is Contingent on Conditions

 

Workers must commit to fiscally residing in Italy for at least four tax periods.

Workers cannot have been fiscally resident in Italy in the three tax periods prior to their transfer.

If a worker conducts work in Italy for the same employer they worked for abroad before the transfer or for an employer within the same corporate group, they must meet the minimum foreign residency requirement:

  • Six tax periods if the worker was not previously employed in Italy by the same employer or a subject belonging to the same group.
  • If the worker was employed in Italy for the same employer or a group-affiliated employer before transferring abroad, the minimum foreign residency requirement is seven tax periods. Additionally, the worker must carry out work activities in the Italian territory for the majority of the tax period.
  • Workers must possess qualifications or specialisation as defined by Legislative Decree No. 108 of June 28, 2012, and Legislative Decree No. 206 of November 9, 2007.

Additionally, the contribution on overall income is now reduced to 40% if the worker relocates to Italy with a minor. If a child is born during the regime period, application of this benefit starts from the ongoing tax year at the time of the child’s birth. To qualify, during the regime period, the minor child must remain resident in Italy.

These new provisions will apply to individuals transferring fiscal residency to Italy starting from the 2024 tax year

Individuals who transferred their registry residence by December 31, 2023, will continue to apply the previous provisions regarding the application of the new-resident regime.

For individuals transferring registry residence to Italy in 2024, the application of the regime can extend to an additional three years if they became residential property owners, by December 31, 2023, or within twelve months prior to transferring to Italy.

The property must however be the main residence in Italy. The percentage of non-contribution income, for the additional three years, is 50%.

Increase in IVIE Tax Rate

Law No. 213 of December 29, 2023 (Budget Law 2024) introduces an increase in tax rate due on real estate held abroad (IVIE). The rate rises from the current 0.76% to 1.06%. The determination of the taxable base remains unchanged from current legislative provisions. The determination relies on whether the property is in an EU/EEA member state or an extra EU/EEA state. The revenue agency calculates the taxable base on the cadastral value, acquisition cost, or market value.

Increase in IVAFE Rate for Financial Assets Held in Privileged Tax Jurisdictions

Law No. 213 of December 29, 2023 (Budget Law 2024) also raises the rate of the tax due on financial assets (IVAFE) held in states or territories with privileged tax regimes identified by the Ministry of Economy and Finance Decree of May 4, 1999, and subsequent amendments. The rate increases from the current 0.2% to 0.4%.

IVAFE continues to apply to the value of financial products, current accounts, and savings accounts held abroad. The calculation considers the percentage of ownership in the case of joint ownership and the number of days of possession.The value of the financial asset as of December 31 of the tax year or the market value recorded at the end of the holding period in the case of intra-annual transfers represents the taxable base. In the case of current accounts, tax is payable at a fixed rate of 34.20 Euros, indexed based on the number of days of possession.

Note that Switzerland does not fall within the scope of the provision concerning the increase in the IVAFE rate. Starting from the 2024 tax year, Switzerland is no longer listed among the countries and territories in the May 4, 1999 decree. Therefore, financial assets held in Switzerland will remain subject to the 0.2% IVAFE rate.

Changes in Italian Tax Residency apply to the 2024 tax year

The changes in Italian tax residency criteria bring forth a dynamic landscape with profound implications for individuals and their tax obligations. The revised criteria not only redefine the notion of fiscal residency but also reshape the benefits and conditions associated with specific tax regimes. Navigating this new terrain requires a nuanced understanding of the amended regulations and their far-reaching consequences. As individuals and tax professionals adapt to these changes, staying informed and proactive becomes imperative in ensuring compliance and optimising financial outcomes in the evolving Italian tax framework.

Finally …

Understanding and adapting to the changes in Italian tax residency in 2024 may necessitate professional assistance. For those seeking support, the De Tullio Law Firm team, specialists in Italian and cross-border property, inheritance, and tax matters, is “right beside you”. For a free consultation on new regulations or compliance with Italian tax matters, contact us.

Italian Citizenship: An Essential Guide for Foreign Nationals

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Italian citizenship offers a plethora of opportunities, including the right to live, work, and study in Italy and across the European Union. At De Tullio Law Firm, we understand the challenges and nuances of Italian law and are dedicated to guiding our clients through each step of this intricate process. This process may seem daunting due to complex legal requirements and procedures that require meticulous adherence.

Understanding Italian Citizenship Law

Several pathways exist for acquiring Italian citizenship: by descent (jure sanguinis), through marriage (jure matrimonii), or after a period of legal residency in Italy. Each pathway entails specific requirements, documentation, and legal processes that individuals must navigate with precision and care.

 

  • By Descent: If you have Italian ancestors, you may be eligible for citizenship through jure sanguinis. This process involves proving your Italian lineage through a series of official documents and records.

  

  • Through Marriage: Spouses of Italian citizens can apply for citizenship through jure matrimonii, provided they meet certain residency requirements and have been married for a specified period.

  

  • By Residency: Non-EU nationals who have legally resided in Italy for a considerable period may also be eligible to apply for citizenship, depending on their specific circumstances.

 

Why Download Our Comprehensive Guide?

Our “2024 – Italian Citizenship Guide” is an invaluable resource. We have designed it to demystify the process of acquiring Italian citizenship. This guide covers:

– Detailed explanations of the different pathways to citizenship.

– A step-by-step overview of the application process.

– Required documentation and how to obtain it.

– Common pitfalls and how to avoid them.

– Legal nuances and recent changes in the law.

By downloading our guide, you will gain access to expert insights and practical advice. This is an essential tool for anyone considering making Italy their permanent home or looking to claim their Italian heritage.

Finally

Italian citizenship opens doors to a rich cultural heritage and a high standard of living. While the process may seem complex, with the right guidance and resources, achieving citizenship is within reach. When you choose De Tullio Law Firm, we are right beside you every step of the way.