Tax advisory for individuals

Holding income in multiple countries, owning foreign real estate, maintaining bank accounts abroad, or making international investments all trigger specific reporting obligations. Not being aware of them does not exempt from liability.

We provide tax advisory for individuals with a particular focus on cross-border situations: those living in Italy with foreign income, individuals who have relocated, or those holding assets abroad.

What we handle

Foreign income reporting: Employment income, pensions, dividends, capital gains, and rental income generated abroad must be declared in Italy if the individual is a tax resident. We assess what must be reported, in which section, and whether foreign tax credits apply.

IVIE and IVAFE Taxes on foreign real estate (IVIE) and foreign financial assets (IVAFE) are often underestimated or overlooked. We handle calculation, filing, and review of previously submitted returns.

RW Form — Tax monitoring The RW form is used to declare assets held abroad, including bank accounts, shareholdings, real estate, insurance policies, and other assets. Penalties for non-compliance can be
significant. We assist with proper filing and regularization of past omissions.

Rental income For individuals renting out properties in Italy or abroad, we assess the applicable tax regime—flat tax (cedolare secca), ordinary taxation, or non-resident treatment—and optimize the overall tax burden within legal limits.

Individual tax planning We evaluate the client’s overall situation to identify applicable tax regimes, optimize income structures, and anticipate the tax impact of major decisions such as relocation, asset disposals, or cross-border succession.