Italy, Taxes & Expats: Tax Residency

In this episode, Tytle’s tax expert discusses tax residency in Italy, focusing on the criteria Italian authorities use to determine residency status and its interaction with tax treaties. A central topic is the 183-day rule, including how these days are counted within the calendar year rather than any 12-month period. 

The episode also examines Italy’s approach to tax years, highlighting that tax residency applies to the full calendar year without the possibility of splitting tax years. Finally, conflicts with foreign tax regimes and the role of tax treaties in addressing these issues are explored.

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