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One of the questions I am asked regularly is how income from property held overseas is taxed in Italy. Many people wonder whether rental income is exempt from Italian tax because tax has already been paid abroad...

By the issuance of the Ruling no. 365/2023, recently published, the Italian Revenue Agency (hereinafter also "the IRA")...

The lure of living in Italy has always held a fascination for the British market and other foreign investors.  Many people, following years of visiting Italy ...

Sardinia is an island that attracts many foreign property investors, well known for its beautiful beaches, coves and crystal clear waters.

A new Italian real estate tax was recently introduced on property located outside of Italy, owned by individuals who are resident in Italy for Italian tax purposes, regardless of the use of the property.(Law Decree 6 December 2011 no. 201 - the so-called "Decreto Salva Italia").

As is well known, donations are considered as "anticipated testamentary wills" and, as such, they are provided for in the second book of the Italian Civil Code, whose object is the inheritance.

Affitto riscatto e Rent to Buy sono le nuove forme di acquisto programmato convenienti sia per chi vuol vendere, sia a chi vuole comprare.

Withers Studio Legale has been assisting Italian clients and foreigners active in Italy for over 30 years, providing integrated local and international services to a wide range of sectors.

Before signing the final deed of sale, the vendor is obliged to release a certain number of documents, some of which are mandatory for a successful completion.

In the last few years Chinese people have been attracted by investments in Italian houses. The are several reasons behind it: obtaining a Schengen Visa is one of them.

Italy's new ZES Unica framework consolidates regional special economic zones into a unified system offering tax incentives and streamlined procedures for foreign investors. The reform covers southern regions and strategic Mediterranean ports, creating opportunities in real estate, logistics, and industrial development. How can international operators leverage this framework to establish a competitive presence in European and Mediterranean markets?

Jointly or solely-owned real estate in Italy is often involved in divorces between Italian and non-Italian spouses.

Italy's 2016 Stability Law has provided important updates regarding the determination of the cadastral income from photovoltaic installations.

Italy is one of the world's most desirable destinations for purchasing a second home or making a real estate investment. However, many international buyers are unaware of one of the biggest risks involved in the Italian property market: illegal building works (abusi edilizi).

In un periodo come quello attuale in cui ottenere un mutuo è sempre più un miraggio a causa della morsa creditizia delle banche, inizia a farsi strada un tipo di finanziamento, il leasing immobiliare, fino ad oggi poco conosciuto ed utilizzato in Italia.

The rendita catastale is a foundational yet often misunderstood element of Italy's property taxation system, representing the theoretical rental income homeowners effectively pay themselves. This imputed value plays a surprisingly significant role in Italy's GDP and explains why successive governments handle property taxation with such political sensitivity. Understanding this concept is essential for anyone navigating property ownership, inheritance planning, or financial decisions in Italy.

The laws providing for such tax incentives were introduced by Article 44 of Law Decree No. 78/2010 and were subject to several amendments, including Article 5, paragraph 5 of Law...