Nicolò Bolla

Pensionati all’estero: quanti sono, in che paesi e perché conviene

Sono sempre di più i pensionati che decidono di godersi i profitti di una vita all’estero, soprattutto in quei paesi il cui tenore di vita e il potere d’acquisto sono più vantaggiosi rispetto a quelli italiani.  Per molti italiani è un vero e proprio progetto di vita estremamente conveniente, nonostante i compromessi “affettivi” con i …

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Non-rented property: IMU and IRPEF rules and regulations

The possession of real estate not rented in the same municipality as the main residence determines the obligation to declare an income for IRPEF purposes. The income is equal to 50% of the cadastral income revalued by 5% increased by 1/3. This is in addition to the normal IMU payment. All info in this article. …

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Dividends received by non-residents; how dividend taxation works in Italy

When an Italian resident company distributes dividends to non-resident natural or non natural person, it must take into account the correct tax treatment related to the distribution. The first issue to arise is the application of exit withholding taxes and its potential exemption cases. These cases are much more common today and, if not handled …

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Dividends: regulations and taxation regime

How are dividends taxed? What are the differences between the taxation of dividends for the entrepreneur shareholder and the private shareholder? The taxable portion of dividends and capital gains increases to 58.14% from 2017, for non-entrepreneurs (Articles 47 and 68, paragraph 3 of Presidential Decree no. 917/86) and for entrepreneurs subject to Irpef (Articles 58, …

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Becoming a photographer: tax and contribution guide

Guide to the fiscal, administrative, and contributory regulations for becoming a photographer. VAT number, tax regimes, freelance photographers, and those who intend to start a business related to the photos they take and produce. Do you want to start a photography business? Do you want to know what you need to do to start your …

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Posting of workers in Italy: taxation

Employment income taxation for posted workers in Italy employed by EU based companies. Sanctions in the case of posting of fictitious personnel. In human resources management, the instrument of staff secondment is a widely used tool, especially in large corporate groups with headquarters (legal and/or operational) in various countries. In this article, we will analyze …

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