Moving to Italy and tax residence
A pre-move review of the facts that determine Italian tax residence, including your home, family, work, business interests and time spent in each country.
ITEN
Discuss your situationItalian tax advice for international individuals
Move to Italy with your tax position understood.
If you are planning to live, work or invest in Italy—or you are already here—I help you understand how Italian tax residence, foreign income, assets and special regimes apply to your situation.
15+ years of experienceEnglish consultations online or in MilanDirect contact with your adviser
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Italian tax matters
Your move is international. Your Italian position must be precise.
The right answer depends on where you come from, what you retain abroad and what you plan to do in Italy. The analysis starts with your facts, not with a standard package.
Impatriate tax regime
An assessment of eligibility, expected benefits and the practical steps for employees, professionals and other qualifying individuals relocating their work to Italy.
New residents tax regime
A case-specific review of the Italian regime for new residents, its scope and its interaction with foreign income, assets and your country of origin.
Foreign income and assets
Italian tax treatment and reporting of overseas employment or business income, investments, bank accounts, property, dividends, royalties and other foreign-source income.
Living, working and investing in Italy
Tax guidance for people buying or holding property, working remotely, starting an Italian activity or maintaining professional and financial interests across borders.
Double taxation and Italian tax enquiries
Review of tax treaties, foreign tax credits and communications or enquiries from the Italian Revenue Agency concerning international income or assets.
This service may be right for you if
Italy is becoming part of your life, work or investments.
- You are moving to Italy from the UK, United States or another European country
- You already live in Italy and still have income, investments or property abroad
- You want to assess the impatriate or new residents regime before relying on it
- You plan to buy or hold Italian property or make investments connected with Italy
- You work remotely, run a business or hold company roles across different countries
- You need to understand how a double tax treaty applies to your income
- You have received a request from the Italian Revenue Agency concerning foreign matters
A structured approach
From an international life to a clear Italian tax plan.
- 01
Map the facts
We identify the countries, family links, work, assets, timing and decisions that shape your position.
- 02
Establish the rules
I review Italian law, the relevant treaty and the documents needed to support the analysis.
- 03
Compare the options
Where alternatives or inbound regimes exist, you receive a reasoned comparison rather than a generic answer.
- 04
Act with clarity
You receive practical priorities, next steps and direct assistance with the relevant Italian obligations.
Your Italian adviser
Technical expertise, explained clearly in English.
I am Leonardo Nesa, a Dottore Commercialista based in Milan with more than fifteen years of experience in international taxation. I advise individuals, professionals and businesses whose income, assets or activities connect Italy with other countries.
My work is focused on Italian tax matters. When a case also requires advice or filings abroad, I can coordinate with independent professionals in the relevant jurisdiction.
LinkedIn profileMilan and online meetings at the office or remotelyIn English meetings and written exchangesCase-specific advice based on your facts
Frequently asked questions
Questions to answer before tax becomes an afterthought.
These answers are general. The correct treatment depends on the facts, the countries involved and the law applicable to the relevant period.
01When should I seek advice before moving to Italy?+
Ideally before the move or before taking decisions that may affect your tax position. Your home, family, work, company roles, investments and timing can all be relevant. An early review makes it easier to plan the transition and retain the right evidence.
02What determines whether I am tax resident in Italy?+
Italian tax residence is not based on a single formality. The applicable rules and the facts of your case must be considered together, including personal and economic connections and, where relevant, the tax treaty between Italy and the other country.
03Will Italy tax my foreign income and investments?+
Italian tax residents may have Italian reporting and tax obligations in relation to foreign income and assets. The treatment depends on the type of income or asset, ownership, the country involved, foreign taxes paid and the relevant year.
04Could I qualify for the Italian impatriate tax regime?+
Eligibility depends on the law applicable when you move and on your previous residence, professional situation and commitment to remain in Italy. I can review the requirements and compare the regime with the ordinary tax treatment before you rely on it.
05Is the new residents tax regime suitable for me?+
The regime is designed for certain individuals transferring their tax residence to Italy and can affect the taxation of qualifying foreign-source income. A proper assessment should consider eligibility, excluded income, assets, family members, duration and interaction with your home country.
06How can double taxation be avoided?+
The analysis combines Italian law, the law of the other country and the applicable double tax treaty. Depending on the case, relief may be available through taxing rights allocated by the treaty, foreign tax credits, exemptions or corrective procedures.
07Can you advise on buying property or investing in Italy?+
Yes, for the Italian tax aspects of the proposed purchase, ownership structure, income and future disposal. The service is tax advice and does not replace legal due diligence, regulated investment advice or the work of the notary.
08Can you open companies or handle filings outside Italy?+
No. I practise in Italy and do not replace a professional authorised in another jurisdiction. When appropriate, I can coordinate with independent local advisers so that the Italian analysis is aligned with the rules of the other country.
09Can the consultation be conducted entirely in English and online?+
Yes. Meetings and written exchanges can be conducted in English, either online or at the Milan office. You will deal directly with the professional reviewing your case.
10What should I prepare for an initial assessment?+
A short summary of your personal and family position, the countries involved, your intended timing and objective is the best starting point. Depending on the case, tax returns, employment or company documents, investment information and property details may then be requested.
Discuss your move or current position
Start with the facts that matter.
Tell me briefly where you currently live, which countries are involved and whether you are planning a move, already living in Italy or considering an investment. I will reply to assess the scope and the most appropriate next step.
Advice under Italian tax law.Scope, timing and fees are agreed in advance according to the complexity of the case.