Avv. Federico Migliaccio
Author
Avv. Federico Migliaccio
Attorney at law, Rome Bar Association · Studio Legale Internazionale Boschetti
Graduated in Law from LUISS Guido Carli University in Rome, admitted to the Rome Bar Association since 2017. Since 2022, a member of Studio Legale Internazionale Boschetti, he focuses on immigration law, with particular expertise in elective residency visas, investor visas, and the recognition of Italian citizenship by descent (jure sanguinis).
Published articles
Self-employment visa and VAT registration: a guide for non-EU professionals
A non-EU professional can relocate to Italy to work independently, but the process combines immigration and tax matters: first the self-employment visa and residence permit, then VAT registration and the choice of tax regime. This guide sets out the requirements, practical steps, advantages of the flat-rate regime and the most common mistakes to…
7% flat tax for foreign pensioners in Southern Italy: complete 2026 guide
What is the 7% flat tax for foreign pensioners and how does it work?
The 7% flat tax for foreign pensioners is one of the most attractive tax regimes available to individuals who choose to spend their retirement in Italy. It consists of a substitute tax with a fixed rate of 7%, applicable to foreign-source income earned by individuals who tran…
How much does it really cost to move to Italy? The real budget for taxes, services and everyday life
Planning a move to Italy also means doing the maths, quite literally. Between initial expenses, recurring costs and taxation, the real budget depends on many variables. This guide sets out how to estimate it realistically, which items to include and how differences between cities, regions and preferential tax regimes can dramatically change the p…
Business angels and venture capital in Italy: how to invest in innovative companies from abroad
Italian innovation is attracting capital from around the world, and today a foreign investor can enter this ecosystem in many different ways, while also benefiting from attractive incentives. This guide sets out the available routes, how business angels and venture capital operate, which tax advantages exist and how to take the first steps safely…
Protecting your assets when relocating to Italy: tools for those with assets in several countries
Anyone arriving in Italy with assets spread across several countries faces, alongside the relocation itself, a change in the rules governing taxation, succession and asset protection. Planning in advance makes it possible to protect and organise what you own. Below we cover the risks, the available tools and how to build a tailored strategy.
P…
Buying property in Italy as an investment: expected returns and taxation for non-residents
Investing in Italian real estate can provide both an attractive income stream and ownership of a tangible asset, but the actual return depends on the location, property type and tax treatment involved. The sections below explain how to assess profitability correctly, how rental income is taxed for non-residents, whether residential or commercial…
Foreign accounts and assets: what you must declare to the Italian tax authorities when you become a resident (RW form)
Becoming tax resident in Italy brings new obligations towards the Italian tax authorities regarding assets held abroad. Foreign bank accounts, real estate and investments must be disclosed and, in some cases, may also be taxed. Below we look at what changes, how the RW form works, which taxes may apply and how to put things right if a mistake occ…
Trusts and holding companies for managing wealth in Italy from abroad: when are they worthwhile?
Trusts and holding companies are two different tools that are often used by individuals investing in or managing international wealth in Italy. They help organise, protect and transfer assets efficiently. This article explains what they are, when a holding company may be advantageous, how a trust works from a tax perspective, and how to determine…
The new resident tax regime (the €100,000 flat tax): who really benefits and who does not
Italy’s new resident tax regime allows individuals who transfer their tax residence to Italy to subject foreign-source income to a fixed lump-sum tax. Originally introduced with a €100,000 annual charge, the regime now applies higher amounts. The sections below explain how it works, what it covers, how it compares with the 7% pensioners’ regime a…
Mortgage in Italy for non-resident foreigners: who can obtain one and under what conditions
Buying property in Italy while living abroad is entirely possible and, in some cases, can also be financed through an Italian mortgage. Lending conditions for non-residents, however, are generally more restrictive. The sections below set out whether and how a mortgage can be obtained, which banks offer them, how much they finance, what documentat…
Double taxation: how tax treaties between Italy and your home country work
Anyone who works or invests across multiple countries soon begins to wonder where and how much tax will be due. It is one of the first questions the clients we assist with relocation to Italy put to us, from the executive with a foreign salary to the pensioner bringing their income here, through to the investor with earnings on several fronts. Th…
Opening an SRL or a branch in Italy: a practical guide for foreign companies
A foreign company wishing to operate in Italy can choose between different forms of presence: a representative office, a branch or an Italian-incorporated company. Each option comes with its own rules, costs and tax implications. This guide explains how they work, the steps required to establish an SRL and how to choose the most suitable structur…
