Good news for non-EU entrepreneurs and investors willing to move their fiscal residence to Italy: that’s in the Growth Act (Art. 5, D.L. n. 34/2019 - Misure urgenti di crescita economica e per la risoluzione di specifiche situazioni di crisi) issued by the [...]
According to the recent innovation of Italian immigration law, one of the way to obtain an “investor visa” is to invest a sum of either 500,000.00 or 1,000,000.00 euro, respectively, in an Italian startup or in an ordinary corporation. There are two ways [...]
Article 19 of the simplification decree provides that for tax periods after 2018 the tax credit granted to hotels and agritourism businesses for building renovation, eliminating architectural barriers, increasing energy efficiency, earthquake-proofing and the purchase of furniture and large electrical appliances aimed at [...]
Foreigners that are thinking about moving their residence to Italy might be interested in knowing more about Italian succession law. Indeed, according to EU Regulation n. 650/2012, the law of Succession is not determined by the nationality of the deceased but rather [...]
New investment opportunities in the tourism sector are opening up in Italy: since March 21st, condo hotels will become part of the Italian tourism offering. On this date, in fact, the decree regulating this new segment of the sector will enter into force. [...]
By Massimo Pellecchia and Edoardo Alessandrini With reference to the assessment of tax residence for income tax purposes, the Italian Supreme Court held that the criterion of the permanent home required by the Article 4 of the Tax Convention between Italy and the [...]
