Ask the lawyer

Answer by Michele Ambrogio

Tenants can end long-term leases early for serious reasons such as relocation or emergencies, giving six months’ written notice by registered mail. If you leave without notice, you may owe rent until the property is re-let. Always formalise termination to stop further tax charges.

Answer by Michele Ambrogio

If you temporarily work in Italy for foreign clients and have no permanent establishment here, you are not obliged to register for VAT. If you start invoicing Italian clients or exceed thresholds, VAT registration becomes necessary. Keep detailed records to avoid double taxation.

Answer by Michele Ambrogio

Yes. Donating €1 million to a recognised cultural or research project qualifies for the investor visa. You must document the project, show lawful funds and complete the donation within three months of arrival. The resulting residence permit is valid for two years and renewable.

Answer by Michele Ambrogio

Children receive a €1 million tax-free allowance each. Any value above is taxed at 4 %. Gifts must be executed before a notary and registered. Alternatively, plan via a will if you prefer to keep ownership during your lifetime.

Answer by Michele Ambrogio

A sole proprietorship is quick but involves personal liability. An S.r.l. (limited company) offers asset protection and professionalism. You need a personal fiscal code and a VAT number for the business. Set-up requires notarial registration and often a local accountant’s assistance.

Answer by Michele Ambrogio

Italy recognises same-sex civil unions with nearly identical rights to marriage, including property, inheritance and pension rights. If you are married abroad, Italy records your marriage as a civil union. Adoption remains limited and subject to court approval.

Answer by Michele Ambrogio

Owners pay IMU; tenants normally pay TARI and minor maintenance. Major structural repairs remain the landlord’s duty. Always register the lease at the tax office—it defines rights, duration and tax regime.

Answer by Michele Ambrogio

Non-EU investors can obtain residency by investing €250 000 in a start-up, €500 000 in an Italian company, €1 million in philanthropy, or €2 million in government bonds. After approval, invest within three months and apply for a residence permit. The visa lasts two years and is renewable.

Answer by Michele Ambrogio

Yes. Residents declare worldwide assets and pay small annual wealth taxes on foreign properties and financial assets. However, newcomers may apply for the special non-domiciled regime paying a flat €200 000 per year on foreign income instead of normal rates. This can last up to 15 years.

Answer by Michele Ambrogio

If you sell within five years, gains are taxed at 26 %. After five years, sales are exempt. You must still settle local property taxes and notify the municipality. The notary calculates any tax due at closing.

Answer by Michele Ambrogio

The default regime is community of property: assets acquired after marriage belong jointly to both spouses. Pre-marital assets, gifts and inheritances remain personal. Couples may opt for separation of property by notarial deed. This often suits cross-border couples with assets in different countries.

Answer by Michele Ambrogio

New law 74/2025 introduced a generational limit of two generations for automatic citizenship by descent, with exceptions for pending applications, Italian-only parents or grandparents, and those who resided in Italy before the child’s birth. Gather family documents early to assess eligibility.

Answer by Michele Ambrogio

The Elective Residence Visa suits retirees with stable passive income and no work plans. Minimum annual income is about €31 000 for one person or €38 000 for a couple, plus 20 % per dependent. You must show housing and insurance. After five years you may apply for permanent residence and after ten years for citizenship.

Answer by Michele Ambrogio

If there is no will, Italian law assigns heirs in a specific order. As a niece, you inherit if there are no closer relatives. Heirs also inherit debts, but you may accept with “benefit of inventory” to limit liability. Consult a notary to complete the procedure and handle tax filings.

Answer by Michele Ambrogio

Yes, provided the emails clearly show offer and acceptance with essential terms such as subject, price and quantity. Italian law recognises electronic exchanges as valid unless a specific written form is required. For high-value transactions, a formal signed contract is still recommended.

Answer by Michele Ambrogio

You become an Italian tax resident if you stay or are registered for more than 183 days in a year. Residents declare worldwide income and file by 30 November. Income tax is progressive from 23 % to 43 %. Missing deadlines may lead to fines. If you remain non-resident, only Italian-source income is taxable.

Answer by Michele Ambrogio

Non-residents must pay IMU (municipal property tax) and TARI (waste-collection tax). IMU applies to second homes and is based on cadastral value multiplied by local rates. Payments are due in June and December via the F24 form. TARI depends on the property’s size and occupants. Municipalities differ, so using a local tax consultant is advisable.

Answer by Michele Ambrogio

Foreigners can purchase property in Italy under reciprocity rules. The process usually includes a reservation offer, a preliminary contract and finally the notarial deed. The notary guarantees the legality of the act but does not represent the buyer’s interests. Hiring an independent lawyer ensures full due diligence and contract review. Property ownership alone does not grant residency.

Question

I’m a 52-year-old American based in New York who wants to buy a retirement apartment in Tuscany. My estate agent says I need a “codice fiscale” before we can sign anything. I’m not planning to live permanently in Italy yet and I’m a little concerned about the process. What exactly is this fiscal code used for, how do foreigners obtain one and does having a codice fiscale automatically make me an Italian taxpayer?

Answer by Michele Ambrogio

The codice fiscale is Italy’s tax identification number. It consists of 16 characters derived from your name and birth details and is required for many legal acts such as opening an Italian bank account, buying real estate, signing contracts, filing taxes or applying for visas. Foreigners can obtain it at an Italian consulate or from the Agenzia delle Entrate using a simple form and passport. Possessing a fiscal code does not make you an Italian tax resident. You are tax-resident only if you are registered or effectively domiciled in Italy for more than 183 days per year. Non-residents pay taxes solely on Italian income or property, while residents are taxed on worldwide income.

Question

I am a 37-year-old software engineer from São Paulo working remotely for a US company. I’ve read about Italy’s new digital nomad visa and would love to spend a year in Florence with my wife and our two children. However, I heard that family reunification has become difficult recently. What are the eligibility requirements and can my family accompany me?

Answer by Michele Ambrogio

Italy’s digital nomad visa is for highly skilled remote workers. Applicants must show an annual income of at least €28 000, have at least six months of professional experience, a clean criminal record and valid health insurance. Income requirements rise slightly for dependents. Your spouse and children can accompany you if you apply simultaneously for the accompanying-family visa, demonstrating adequate housing and income for all family members. Apply for both visas together to simplify the process.