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Personal taxation

As part of the multidisciplinary advice envisaged in wealth management, we also take care of personal tax planning and assistance for workers, managers, researchers and teachers characterised by international mobility, supporting them in all matters related to national and international taxation.

In this context, we provide assistance to natural persons interested in making use of the tax incentives provided for workers, teachers and researchers. More specifically, through the specific experience gained in this field, we are able to provide assistance for the correct application:

  • of the favourable tax regime for repatriated workers (Article 16 of Legislative Decree No. 147/2015);

  • of the tax incentives envisaged for the return to Italy of teachers and researchers residing abroad (Article 44 of Legislative Decree No. 78/2015);

  • of the regime for new residents (Article 24-bis of the TUIR);

  • of the regime applicable to foreign pensioners relocating to Southern Italy (Article 24-ter of the TUIR).

Finally, we support clients in submitting applications to the Revenue Agency and assist them in their defence against tax assessments issued in relation to the tax benefits requested following the transfer of their residence to Italy or in the event of non-application thereof.

We also deal with issues relating to assets held abroad, such as, in particular:

  • the correct management of tax obligations connected with investments held abroad (RW, IVIE and IVAFE forms);
  • assistance in matters relating to foreign tax residence;
  • assistance in the process of voluntary disclosure of foreign assets not declared to the Italian tax authorities.