Italy

Taxes, residence and daily life for people moving to Italy: for a wealthy family, an expat employee and a remote worker. Researched 15 October 2026.

Open Italy in the interactive guide

At a glance

For an EU-citizen family of five living off a €30M portfolio, the guide's default reader. The interactive guide recomputes everything for other passports and situations.

Score for a wealthy family: 74 / 100
Can EU citizens live here?: free: register as an EU citizen
Can US citizens live here?: income of €31,000 a year · Elective residence visa
Other passports: income of €31,000 a year · Elective residence visa
Tax on a €30M portfolio: €183,330 a year · Family holding company (S.r.l.) with participation exemption
Wealth tax: limited
Children inherit: low tax
After 60 years: €189,324,000 of €30,000,000 (with no tax at all: €286,928,000)
Living costs, family of five: €231,871 a year
EU member: yes
Currency: EUR
Capital: Rome

Tax on investments, inheritance and wealth

Ordinary residents pay a 26% substitute tax on capital gains and on dividends (domestic and foreign; foreign dividends taxed on the amount net of foreign withholding, without credit) and 0.2% a year IVAFE on foreign financial assets (stamp duty on Italian accounts), plus 1.06% IVIE on foreign real estate. Inheritance and gifts to each child are tax-free up to EUR 1 million, then a flat 4%. New residents can opt for the Art. 24-bis TUIR lump sum: EUR 300,000 a year for those moving from 1 Jan 2026 (EUR 50,000 per family member), covering all foreign income and gains (except qualified holdings sold in the first 5 years), IVAFE/IVIE and, reportedly, inheritance/gift tax on foreign assets, for up to 15 years. Regional and municipal surcharges on income are covered by a separate regions file.

Ordinary tax residence: Worldwide taxation. Financial income (dividends, interest, capital gains) is taxed separately at a 26% substitute tax (12.5% on Italian and white-list government bonds), not at progressive IRPEF rates (23-43% plus regional/municipal surcharges).
Lump-sum tax for new residents (Art. 24-bis TUIR): Optional substitute tax on all foreign-source income: EUR 300,000 per tax period for individuals transferring residence to Italy from 1 Jan 2026 (art. 24-bis(2) TUIR as amended by L. 199/2025; EUR 200,000 for transfers from 11 Aug 2024, EUR 100,000 before). Each included family member pays EUR 50,000. Replaces income tax on foreign income and gains (except gains on qualified holdings realised in the first 5 tax periods), IVAFE and IVIE, and foreign asset reporting. Italian-source income taxed normally. Ceases 15 years after the first tax period of validity (art. 24-bis(4)); revocable. During the option, inheritance and gift tax on transfers by the opting person is due only on assets located in Italy (art. 1(158) L. 232/2016).
Family holding company (S.r.l.) with participation exemption: The family holds its listed shares through an Italian S.r.l. (IRES 24%). Dividends are 95% excluded from IRES (art. 89 TUIR) and gains on shares are 95% exempt (PEX, art. 87 TUIR) if held 12 months, booked as financial fixed assets in the first balance sheet and issued by a company outside privileged-tax states: 1.2% effective, with no minimum stake. The 2026 Budget Law (L. 199/2025, art. 1 c. 51-55) had limited both to stakes of 5% or EUR 500,000; art. 11 DL 38/2026 (converted by L. 88/2026) repealed those limits with effect from 1 January 2026. The holding must pass the non-operating company test (presumed revenue 1% of the securities' value, three-year average); a low-yield portfolio that fails pays IRES at 34.5% on at least a deemed 0.75% of that value. Bonds, funds/ETFs and shares sold within 12 months are taxed at the full 24%, so the advantage covers only the directly held shares kept as a long-term book. Payouts bear 26%. Inheritance is unchanged (4% above EUR 1m per child).

Income tax for employees and remote workers

National IRPEF is 23% to EUR 28,000, 33% to EUR 50,000 and 43% above. With the Lombardy regional surtax (1.23% to 1.73% by income) and the Milan municipal surtax (0.8%, exempt below EUR 23,000) the marginal rates in Milan are about 25% to 45.5%. Employees pay 9.19% pension contributions; the self-employed (Gestione Separata, VAT number, no other cover) pay 26.07% up to a cap of EUR 122,295.

How to get residence

EU citizens only register. Non-EU citizens (US and others) can use the investor visa (from EUR 250,000 in a start-up), the elective residence visa (about EUR 31,000 a year of passive income, no work) or, since March 2026, a digital nomad visa (about EUR 28,000 a year).

Route	Kind	Who	Status	In short
EU free movement (anagrafe registration)	Free movement	EU citizens	open	EU citizens register with the municipality after 3 months; permanent residence after 5 years.
Investor visa: innovative start-up	Investor residence	US citizens, other passports	open	A 2-year permit for investing EUR 250,000 in an innovative start-up; the cheapest of Italy's four investor routes.
Investor visa: Italian company, donation or government bonds	Investor residence	US citizens, other passports	open	Other investor routes: EUR 500,000 in an Italian company, EUR 1 million philanthropic donation, or EUR 2 million in government bonds.
Elective residence visa	Passive income / retirement	US citizens, other passports	open	For people living on stable passive income who do not work in Italy; the income benchmark is set by consulates, about EUR 31,000 a year.
Digital nomad and remote worker visa	Digital nomad	US citizens, other passports	open	For highly qualified remote workers earning about EUR 28,000 a year from non-Italian clients; consulates have accepted applications since March 2026.
Work permits (Decreto Flussi, EU Blue Card)	Work	US citizens, other passports	open	Non-EU workers are admitted through annual quotas (Decreto Flussi) with an employer's nulla osta; the Blue Card covers highly qualified staff.

Citizenship: 10 years of legal residence for most non-EU nationals (4 for EU citizens per general knowledge), with Italian language (B1, general knowledge) and integration requirements; the investor visa does not shorten it. Citizenship by descent was tightened by Decree-Law 36/2025 (converted into Law 74/2025).

Inheritance law and trusts

Children, a spouse and parents are protected by fixed shares (for example half of the estate for one child). A foreign resident can choose the law of their nationality (EU Succession Regulation art. 22), though Italy's reserved heirs may use a clawback in some cases. Italy recognises trusts under the Hague Convention but has no trust law of its own; private foundations are limited.

Daily life, scored out of 100

From public indicators (World Bank, UNDP, Transparency International and others); higher is better.

Measure	Score
Safety and personal security	79
Political and institutional stability	63
Corruption and government integrity	56
Legal system and property rights	65
Healthcare quality and access	88
Education quality	58
Human development and quality of life	83
Infrastructure and connectivity	84
Cost of living and housing	73
Business opportunities and economy	73
Cultural fit and lifestyle	38

Regions

Research notes

Italy — family-office tax dossier

Last reviewed: 2026-10-15 Tax year: 2026 Reviewer: research agent (Claude), unreviewed by a tax adviser

Summary

Ordinary residents pay:

26% substitute tax on capital gains and on dividends. Foreign dividends are taxed on the amount after foreign withholding tax, with no credit.
IVAFE of 0.2% a year on foreign financial assets.
IVIE of 1.06% on foreign real estate.

Inheritance and gifts to each child are tax-free up to EUR 1 million, then a flat 4%.

New residents can choose the Art. 24-bis TUIR lump sum instead. For moves from 2026 it is EUR 300,000 a year, plus EUR 50,000 per family member, for up to 15 years.

This file covers the national level only. Regional and municipal rules are in a separate regions file.

Residence and eligibility

D.Lgs. 209/2023: a person is resident if, for more than 183 days (fractions of days count), they have physical presence, a habitual abode or a domicile (centre of personal and family relationships) in Italy. Registration in the population register creates a rebuttable presumption of residence (PwC).
EU citizens move freely.
Non-EU citizens can use the elective residence visa or the investor visa (thresholds not verified).

Capital gains

26% substitute tax on gains from financial assets, qualified holdings included (PwC).
Crypto gains are taxed at 33% from 2026.
Real estate is exempt after 5 years, or if it was the principal residence for most of the holding period.
Government bonds are taxed at 12.5% (general knowledge, unverified).
JSON: 0.26 for all securities and private business; 0 for real estate held more than 5 years.

Dividends

26% substitute tax, which PwC confirms only as a "flat tax".
Foreign dividends: the 26% is charged on the amount after foreign withholding tax, with no credit (general knowledge). With a 15% withholding tax the total burden is 37.1%.
JSON: 0.26 domestic and foreign, foreign_tax_credit none.

Inheritance and gifts to children

D.Lgs. 346/1990, as amended by D.Lgs. 139/2024 (PwC):

Children: 4% above EUR 1 million per beneficiary. Gifts are taxed the same way.
Self-assessment applies from 2025.
Worldwide assets are taxed if the deceased was resident in Italy.
Italian real estate also pays a 2% mortgage tax and a 1% cadastral tax (general knowledge).
Family business exemption: control must be held for 5 years (general knowledge).
JSON: beneficiary basis, exemption 1,000,000, a single 4% bracket, children_treatment taxed_low.
Surviving spouse: the same 4% rate and EUR 1 million per-heir allowance as children (about 3.9% effective on EUR 35 million), so taxed_low; under the art. 24-bis option foreign assets pass untaxed.

Wealth tax

Recorded as limited (PwC):

IVAFE: 0.2% on foreign financial assets. The rate is 0.4% in privileged-tax states; Switzerland is excluded from the higher rate from 2024. Bank accounts pay EUR 34.20 each.
IVIE: 1.06% on foreign real estate, with a credit for foreign property tax. Not due below EUR 200.
Italian-custodied securities pay a 0.2% stamp duty (general knowledge).
IMU, the municipal property tax, is a property tax and is not counted as wealth tax.

Special regimes

Art. 24-bis TUIR (text as amended by L. 199/2025, read on Brocardi.it 2026-10-15):
Art. 24-bis(2): EUR 300,000 per tax period, whatever the foreign income, for those transferring residence from 1 Jan 2026 (EUR 200,000 for transfers from 11 Aug 2024, EUR 100,000 before). Each included family member pays EUR 50,000, so a family of five pays EUR 500,000 a year.
Covers foreign income and gains, IVAFE, IVIE and foreign asset reporting. Gains on qualified holdings sold in the first 5 tax periods are excluded.
Art. 24-bis(1): not Italian resident in at least 9 of the 10 previous tax periods.
Art. 24-bis(3): exercised after a favourable ruling (interpello) from the Agenzia delle Entrate, requested by the return deadline for the year of transfer.
Art. 24-bis(4): revocable; ceases 15 years after the first tax period of validity.
Inheritance and gifts: art. 1(158) L. 232/2016 limits inheritance and gift tax, for successions opened and gifts made while the option is valid, to "beni e diritti esistenti nello Stato". Read via a Notariato study summary (Edotto), not on Normattiva. Applies where the opting person (or an included family member) is the deceased or donor; assets in states excluded from the option stay taxable. Inheritance raised to high, partially_verified.
New TUIR from 2027 (not scored): D.Lgs. 19 June 2026 n. 117 (G.U. n. 132 of 3 July 2026, S.O. 26) replaces DPR 917/1986 from 1 Jan 2027 and repeals its arts. 1-191. Commentators describe a consolidation that carries the old provisions over unchanged except for coordination, with no new taxes or rates. The new article number for the flat tax, and whether the 26% substitute tax (D.Lgs. 461/1997) and IVAFE/IVIE (DL 201/2011) are absorbed into the new text, were not confirmed. Recorded in important_exceptions; 2026 law is scored.

Holding structures

Family holding company S.r.l. (`holding_srl`, structure)

An Italian S.r.l. holds the directly held shares. It is scored because it gives the largest advantage among the Italian options: about EUR 260,000 a year against about EUR 520,000 personally on the app profile, payout included. The 1.2% only holds for a buy-and-hold share book in a company that passes the non-operating company test (below). Re-verified against the statute texts on 2026-10-15.

Participation exemption after the 2026 round trip: the 2026 Budget Law (L. 199/2025, art. 1 c. 51-55) limited both the 95% dividend exclusion (art. 89 TUIR, new c. 2.1) and the PEX (art. 87 TUIR, new c. 1.1) to a direct stake of at least 5% or a tax value of at least EUR 500,000 (Andersen). Art. 11 of DL 27 March 2026 n. 38 ("Ripristino regime esclusione dividendi e regime PEX", read on Normattiva) abrogates art. 87 c. 1.1 and art. 89 c. 2.1, restores "per il 95 per cento" in art. 89 c. 2, restores the 1.2% withholding on EU/EEA company shareholders, and repeals art. 1 c. 51-55 L. 199/2025 (c. 4); c. 5: "si applicano a decorrere dal 1° gennaio 2026". Converted by L. 22 May 2026 n. 88 (G.U. n. 117 of 22 May 2026); Normattiva marks commi 51-55 of L. 199/2025 as abrogated by DL 38/2026. So there is no minimum stake for 2026.
PEX conditions (art. 87 TUIR, text updated 26/09/2026 on Brocardi): (a) uninterrupted holding from the first day of the twelfth month before the sale; (b) classification as financial fixed assets (immobilizzazioni finanziarie) in the first balance sheet closed during the holding period; (c) issuer not resident in a privileged-tax state, required since the first holding period (c. 2); (d) a commercial activity, which under c. 4 "non rileva" for companies listed on regulated markets. Does it work for an actively managed portfolio? Only for the part kept as a long-term book: positions booked as current assets or sold within 12 months are fully taxable at 24%; losses on PEX shares are not deductible; fund/ETF units are not shareholdings and get no PEX (general knowledge). The scored 1.2% assumes the "held longer than any holding period" case the app scores.
Non-operating company (società di comodo, art. 30 L. 724/1994, version in force 20/12/2025-31/12/2026 read on Normattiva): presumed revenue is 1% of the value of securities and shareholdings (c. 1 lett. a, "anche se ... costituiscono immobilizzazioni finanziarie"), plus receivables, compared with the three-year average of revenues and ordinary income items (c. 2). The coefficients were halved from 2% (test) and 1.5% (minimum income) by art. 20 D.Lgs. 192/2024 from tax year 2024 (Studio Pizzano). A company that fails declares at least 0.75% of the securities' value (c. 3 lett. a) and pays IRES with the 10.5-point surcharge (art. 2 c. 36-quinquies DL 138/2011) on its whole taxable income: 34.5% (Edotto, written when IRES was 27.5%, giving 38%). The exclusion in c. 1 n. 4 covers listed companies, their subsidiaries and companies that control a listed company; a holder of small listed stakes is not excluded. On EUR 30m: presumed revenue EUR 300,000; a 1.5-2% dividend yield (EUR 450,000-600,000) passes, a low-dividend growth portfolio might not. Whether PEX gains count as revenue was not confirmed. If it fails: 1.725% on dividends and gains, and a floor of about EUR 225,000 taxable income (about EUR 78,000 IRES) a year. A disapplication ruling (c. 4-bis) needs objective circumstances. The systematic-loss rule was repealed from 2022.
IRAP: a company whose shareholdings exceed 50% of assets is a non-financial holding (art. 162-bis TUIR) and computes IRAP under art. 6 c. 9 D.Lgs. 446/1997 (production value plus interest income, 96% of interest expense), at increased regional rates (about 4.65-5.57% in 2022). Dividends and share gains are in section C of the income statement and are excluded, so a static share holding usually has a nil IRAP base (Euroconference News). Bond interest is included.
Gains: JSON listed 0.012, private business 0.012, local real estate 0.279 (24% IRES + 3.9% IRAP; no 5-year exemption for companies). Bonds, funds/ETFs and shares sold within 12 months pay the full 24% (IRAP possibly on interest), so the scored rate is for the direct-share part of the portfolio. Confidence medium, verification verified (statute texts read), because the comodo revenue test and the fixed-asset booking of a rebalanced book carry risk.
Dividends: 95% excluded, so 1.2%; dividends from privileged-tax states fully taxable. The foreign tax credit is limited to the Italian tax on the taxable 5%, so source withholding is mostly a final cost. JSON 0.012, none.
Wealth tax: IVAFE (0.2%) is charged on individuals, not on companies. Securities with Italian intermediaries bear 0.2% stamp duty on statements of financial products, capped at EUR 14,000 a year for clients other than individuals (Agenzia delle Entrate, Ris. 84/E 2014; art. 13 c. 2-ter Tariffa DPR 642/1972). Modelled as 0.2% on the first EUR 7m of the portfolio.
Payout: 26% final withholding on dividends to individuals (0.26).
Inheritance: unchanged. The children inherit the shares at 4% above EUR 1m each. The art. 3 c. 4-ter exemption for controlling stakes might apply if control passes as a block; not modelled. Inherits the standard regime.
Comparison: with 1.2% inside the company and 26% on payout, the holding beats personal holding while profits stay inside; for a family distributing everything it saves little on dividends (1.2% + 26% x 98.8% = 26.9% vs 26%). It is an alternative to, not a combination with, the art. 24-bis lump sum. Contributing appreciated securities is taxable for the individual at 26%.
From 2027: D.Lgs. 117/2026 (new TUIR) repeals arts. 87, 89 TUIR and art. 30 L. 724/1994 as of 1 January 2027 and re-enacts them in the new code (renumbering, not scored).
Costs: EUR 10,000 a year and EUR 3,000 setup (estimates).
Exit: no exit tax for individuals. On liquidation, the surplus is taxed at 26%.

Company taxation (kept separate from personal tax)

IRES 24%, plus IRAP 3.9% (regions vary it by up to 0.92 points).
A reduced 20% IRES applied in FY2025 to reinvested profits.
Pillar Two applies.

Cost of living notes

Milan.

School: American School of Milan, Grades 11-12 EUR 24,300 a year at the private rate (2026-27, IB exam fees included), plus EUR 1,350 annual enrolment, EUR 5,000 one-time new-student fee and EUR 2,500 building fund.
Family home rent (monthly): EUR 3,275 (2026). Median asking rent of 10 distinct four-room (quadrilocale, about 3 bedrooms) flats of 130-178 m2 in Porta Romana / Montenero / Cadore (Milan) on MioAffitto, read 2026-10-15 from pages 1-4 of 5 of the Porta Romana quadrilocale search (61 results; repeated ads for the same flat counted once; flats under 130 m2 and the penthouse ignored). Range EUR 2,500-3,950; most are furnished or part-furnished; condominium charges excluded. Replaces the LuxuryEstate.com median of EUR 8,250, a luxury portal. Larger 5-room homes in CityLife or Washington would rent higher. Source: MioAffitto, Affitto quadrilocale Porta Romana. immobiliare.it, idealista.it and casa.it block automated access.
Purchase price, health insurance and housekeeper costs are not sourced.

Open questions

Read art. 1(158) L. 232/2016 and Circular 17/E/2017 directly (24-bis text itself now read).
New TUIR (D.Lgs. 117/2026, from 2027): new article numbers and placement of the 26% substitute tax and IVAFE/IVIE.
Confirm the foreign dividend rule and the 12.5% bond rate.
Visa thresholds.
Milan family rent is four-room flats only (no 5-room CityLife/Washington sample); purchase price, health insurance and housekeeper costs not sourced.
holding_srl: whether PEX gains count as revenue in the non-operating company test; Agenzia practice on fixed-asset booking of a rebalanced minority portfolio; ETF units outside PEX (general knowledge); conversion-law changes to art. 11 DL 38/2026.

Sources

PwC, Italy taxes on personal income: https://taxsummaries.pwc.com/italy/individual/taxes-on-personal-income
PwC, Italy other taxes: https://taxsummaries.pwc.com/italy/individual/other-taxes
PwC, Italy income determination: https://taxsummaries.pwc.com/italy/individual/income-determination
PwC, Italy residence: https://taxsummaries.pwc.com/italy/individual/residence
PwC, Italy corporate taxes on income: https://taxsummaries.pwc.com/italy/corporate/taxes-on-corporate-income
Brocardi.it, Art. 24-bis TUIR: https://www.brocardi.it/testo-unico-imposte-redditi/titolo-i/capo-i/art24bis.html
Edotto, Benefici tributari per i neo residenti (Notariato study, art. 1 c. 158 L. 232/2016): https://edotto.com/articolo/benefici-tributari-per-i-neo-residenti-con-elevato-patrimonio-in-uno-studio-del-notariato
Euroconference News, In Gazzetta il nuovo TUIR, in vigore dal 1 gennaio 2027: https://www.ecnews.it/lavoro/imposte-contributi-e-premi/tassazione-e-redditi-di-lavoro/in-gazzetta-il-nuovo-tuir-in-vigore-dal-1-gennaio-2027/
American School of Milan, Tuition and Fees 2026-27: https://www.asmilan.org/admissions/tuition-and-fees/
MioAffitto - Affitto quadrilocale Porta Romana, Milano (MioAffitto, other): https://mioaffitto.it/affitti/affitto-quadrilocale-porta-romana_0_67355_50/1
Approfondimento D.L. 27 marzo 2026 n. 38: ripristino regime dividendi e PEX — Andersen Italia (professional)
Participation Exemption 2026: il decreto fiscale ripristina il regime PEX — Fiscomania (other)
Risoluzione n. 84/E del 16 settembre 2014 (imposta di bollo su comunicazioni relative a prodotti finanziari) — Agenzia delle Entrate (tax_authority)
Normattiva, D.L. 27 marzo 2026, n. 38, art. 11 (Ripristino regime esclusione dividendi e regime PEX): https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legge:2026-03-27;38~art11
Normattiva, L. 30 dicembre 2025, n. 199, art. 1 commi 51-55 (abrogated): https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2025-12-30;199~art1-com51
Brocardi.it, Art. 87 TUIR (plusvalenze esenti): https://www.brocardi.it/testo-unico-imposte-redditi/titolo-ii/capo-ii/sezione-i/art87.html
Normattiva, L. 23 dicembre 1994, n. 724, art. 30 (società non operative), in force 2026: https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:1994-12-23;724~art30!vig=2026-10-15
Studio Pizzano, Società di comodo: nuovi coefficienti di calcolo dal 2024: https://www.studiopizzano.it/societa-di-comodo-nuovi-coefficienti-di-calcolo-dal-2024/
Edotto, Penalizzazioni per le società di comodo: https://edotto.com/articolo/penalizzazioni-per-le-societa-di-comodo
Euroconference News, Irap più gravosa per le holding industriali: https://www.ecnews.it/fiscale/fisco-e-patrimonio/reddito-impresa-e-irap/irap-piu-gravosa-per-le-holding-industriali/

Change log

2026-10-15: initial research.
2026-10-15 (data-quality pass): verified art. 24-bis text (EUR 300,000 / EUR 50,000, 9-of-10 years, interpello, 15 years); inheritance relief under art. 1(158) L. 232/2016 confirmed via Notariato summary (high, partially_verified); recorded the new TUIR (D.Lgs. 117/2026, from 2027) as announced-not-scored; added American School of Milan fee (EUR 24,300). Milan rent not sourced.
2026-10-15: added the Milan prime rent (EUR 8,250/month, LuxuryEstate.com) from the Lombardy regional file so the national cost metric can be scored.
2026-10-15: inheritance scope set to local assets only for flat_tax_24bis in the structured data (art. 1(158) L. 232/2016: only assets existing in Italy are taxed while the option is valid); previously the scoring applied the 4% to the worldwide estate.
2026-10-15: added structure regime holding_srl (S.r.l. with 95% dividend exclusion and PEX, 1.2%; DL 38/2026 repealed the 2026 Budget Law 5%/EUR 500,000 thresholds retroactively; stamp duty capped at EUR 14,000; 26% on payouts) and a Holding structures section.
2026-10-15: re-verified holding_srl against statute texts: art. 11 DL 38/2026 (conv. L. 88/2026) repeals the L. 199/2025 5%/EUR 500,000 thresholds from 1 Jan 2026 (read on Normattiva); art. 87 TUIR conditions read; added the non-operating company test (art. 30 L. 724/1994: 1% presumed revenue, 0.75% minimum income, IRES 34.5%; no exclusion for minority holders of listed shares) and IRAP for holdings (dividends and share gains outside the base). Rates unchanged at 1.2% but now explicitly conditional; verification raised to verified, confidence kept medium.
2026-10-15: family rent re-checked against the upper-middle-class standard: kept at EUR 8,250 but flagged as possibly ultra-prime (LuxuryEstate); no usable non-luxury 4-bedroom listings could be opened, open question added.
2026-10-15: family rent re-checked against the upper-middle-class standard: changed from EUR 8,250 (LuxuryEstate) to EUR 3,275 (10 four-room flats, Porta Romana/Montenero, MioAffitto).
2026-10-16: added surviving-spouse treatment.

Residence and succession sources

Italy Golden Visa 2026: requirements, costs and how to apply — Grey Group
Italy digital nomad visa: complete guide 2026 — Remote Work Europe
Elective residency visa Italy: eligibility, income rules 2026 — Global Citizen Solutions
Italian citizenship changes take effect — EIG Law
Why do so many people think you can't have Italian dual citizenship — The Local Italy
Your Europe: Residence rights in another EU country — European Union
Italy's Investor Visa: legal framework and investment pathways 2026 — Frankvest
Italy elective residence visa 2026 FAQ — Italian Citizenship Assistance
European e-Justice: Succession, Italy — European e-Justice Portal
Regulation (EU) No 650/2012 on succession — European Union
HCCH status table: Convention of 1 July 1985 on the Law Applicable to Trusts and on their Recognition — Hague Conference on Private International Law

Tax sources are cited in the research notes above.