Short answer
How double taxation treaties work and what residents must declare about foreign accounts and property.
Information, not legal advice. MovItaly is not a law firm. Check with the questura or consulate before you act.
Who is this for
Tax residents of Italy who still earn income abroad or own foreign accounts, cryptoassets, shares or property. Also people thinking of moving who want to avoid paying twice.
Costs and deadlines
IVAFE and IVIE depend on values. They are paid with the return, so dates follow the 730 or Redditi calendar (tax-g4-730-vs-redditi-pf). A late declaration can often be fixed with a reduced penalty (TO VERIFY).
Sources
- Convenzioni contro le doppie imposizioni (Ministero dell'Economia e delle Finanze)
- Quadro RW, IVIE e IVAFE (Agenzia delle Entrate)
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