Steuerresidenz in Italy: Der 183-Tage-Test
183-Tage-Schwelle
Wie die 183-Tage-Regel in Italy funktioniert
Italy applies a 183 day calendar year test (184 in leap years). Registration in the civil registry also triggers residency.
Kalenderjahr (Januar bis Dezember). Das bedeutet, dass dein Tageszähler am 1. Januar zurückgesetzt wird. Tage aus dem Vorjahr werden nicht übertragen.
Wenn du 183 Tage überschreitest, kann Italy dein weltweites Einkommen als Steuerresident besteuern. Die genauen Folgen hängen von deiner persönlichen Situation, geltenden Doppelbesteuerungsabkommen und der Art des Einkommens ab.
Wie die Zählung funktioniert
Italian residency lives under Article 2 of the income tax code (TUIR). To be tax resident, you need to satisfy any one of four conditions for the majority of the tax year (over 183 days, or 184 in a leap year): registration in the Anagrafe, having your domicile in Italy, having your residence in Italy, or being physically present here. The fourth physical presence condition was only added in 2024.
Was als Tag gilt
Since the 2024 reform, Italy counts physical presence days directly. Any day with even a fraction of presence in Italy is treated as a full day of presence.
Was über die Tageszählung hinausgeht
Anagrafe registration used to be effectively conclusive: if your name was in the Italian civil registry for most of the year, you were resident, full stop. The 2024 reform softened that to a rebuttable presumption. Domicile remains as powerful as ever though; under the civil law definition, that means the centre of your main affairs and personal relationships, and it can pull you into Italian residency on its own.
Besondere Steuerregelungen
Italy runs two inbound regimes worth knowing. The first cuts taxable employment and self employment income to 50% (or 40% in some cases) for new tax residents who spent the previous three years abroad, for up to five years. The second is a flat tax regime of €200,000 a year on all foreign source income, aimed at wealthy newcomers, and it runs for up to 15 years.
Doppelbesteuerungsabkommen
Italian treaties follow the OECD model. When dual residency comes up, the tiebreaker works through permanent home, centre of vital interests, habitual abode, and nationality in turn.
Häufig gestellte Fragen
What changed in Italian tax residency in 2024?
Physical presence became a fourth, independent residency test alongside Anagrafe registration, domicile, and residence. At the same time, Anagrafe registration was downgraded from a conclusive test to a rebuttable presumption.
Does deregistering from the Anagrafe end Italian tax residency?
Not automatically. If your domicile, habitual residence, or physical presence still points to Italy, the Agenzia will keep treating you as resident. The Anagrafe is one factor among four.
How does the flat tax regime for new residents work?
Wealthy individuals who become Italian tax residents, having spent at least 9 of the previous 10 years outside Italy, can elect to pay €200,000 a year on all foreign source income. The election runs for up to 15 years.
Offizielle Quelle: https://www.agenziaentrate.gov.it/portale/
Verfolge deine Tage in Italy
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