Studio Lombardi Malavasi - Dottori Commercialisti

15/04/2026

https://studio-commercialisti.it/italys-inheritance-and-gift-tax-reform-what-international-families-need-to-know/

Italy’s Inheritance and Gift Tax Reform: What International Families Need to Know Italy has overhauled its rules on inheritance and gift taxation through two legislative decrees — Decree 139/2024 and Decree 123/2025 — with the most significant changes taking effect on January 1, 2026. For expa...

09/04/2026

Impatriati Regime: Moving from Southern to Northern Italy Has Retroactive Tax Consequences

Impatriati Regime: Moving from Southern to Northern Italy Has Retroactive Tax Consequences Italy’s inbound workers tax regime (regime degli impatriati) offers significant income tax relief to professionals and employees who transfer their residency to Italy after a qualifying period abroad. For th...

09/04/2026

Foreign Assets and Italian Tax Residency: A Practical Guide to Quadro RW, IVAFE, and IVIE

Foreign Assets and Italian Tax Residency: A Practical Guide to Quadro RW, IVAFE, and IVIE Becoming an Italian tax resident does not only affect how your income is taxed — it also triggers a set of obligations relating to assets you continue to hold abroad. Anyone who transfers their tax residency ...

06/02/2026

Forfettario vs Impatriati for U.S. Citizens in Italy — A Quick Tax Perspective
If you’re a U.S. citizen living in Italy, choosing between the regime forfettario and the impatriati incentive isn’t just about Italian taxes — it’s about how each regime interacts with U.S. worldwide taxation.
📌 Key takeaway:
-Forfettario can still be globally efficient if income stays below the U.S. exclusion limit and compliance is strict, but it’s sensitive to exchange-rate shifts
-Impatriati delivers strong Italian benefits, but these are usually neutralized by U.S. tax rules, since the IRS taxes full economic income

In practice, international coordination — not just Italian tax savings — determines the real outcome for expatriates

Forfettario vs. Impatriati for U.S. Citizens in Italy: How Dual Taxation Shapes Expat Choices For professionals and employees relocating to Italy, the regime forfettario and the regime degli impatriati are often seen as the two most attractive tax incentives.From a purely Italian perspective, both r...

14/01/2026

Big change for dividends in Italy 🇮🇹

From 2026, Italy’s new Law 199/2025 changes how dividends are taxed.

Only “significant” shareholdings will keep tax benefits:

at least 5% of the company

or €500,000 invested

Smaller holdings may now be fully taxed, even in cross-border cases (EU and foreign investors).

If you own or receive dividends through a holding company, this matters.

Italy’s New Dividend Regime for Entrepreneurs and Cross-Border Investors (Law 199/2025) The Italian Budget Law for 2026 (Law 199/2025) has profoundly reshaped the taxation of dividends received by entrepreneurs and companies.The reform does not abolish the traditional participation-exemption syste...

13/01/2026

Italy has confirmed that the early redemption of pension funds is subject to taxation regardless of the residency status of the individual, including expatriates. This clarification highlights the obligation for individuals to comply with Italian tax regulations on pension withdrawals, emphasizing the need for expats to consider the tax implications when accessing their pension funds early.

Italy Confirms: Early Redemption of Pension Funds Is Taxable in Italy, Even for Expats In November 2025, the Italian Revenue Agency published Ruling No. 296/2025, which clarifies a crucial point for anyone living abroad with an Italian complementary pension fund. According to the Agency, when a taxp...

13/01/2026

With Ruling No. 312/2025, the Italian Revenue Agency clarified the scope of the “first home” tax relief for individuals who have transferred their residence abroad for work purposes and are registered with AIRE.

Italian “First With Ruling No. 312/2025, the Italian Revenue Agency clarified the scope of the “first home” tax relief for individuals who have transferred their residence abroad for work purposes and are registered with AIRE. Following the amendments introduced by Decree-Law No. 69/2023, the ...

13/01/2026

Italy’s 2026 New-Resident Tax Regime: Key Changes for International Taxpayers

Italy’s 2026 New-Resident Tax Regime: Key Changes for International Taxpayers Italy continues to offer a special tax regime for individuals transferring their tax residence to the country after a prolonged period abroad. Commonly referred to as the new-resident flat tax regime, this incentive is d...

05/02/2025

As of January 1, 2025, significant changes have been introduced regarding the tax treatment of expense reimbursements for professionals in Italy. These changes stem primarily from Legislative Decree No. 192/2024 and the 2025 Budget Law. Reimbursement of Itemized Expenses for Professionals Expenses i...