Investments and Real Estate

Tax consultancy for foreign companies

International tax consultancy is essential for foreign companies wishing to operate safely and profitably in Italy. Each country has its own tax rules, and a company based abroad that decides to operate in Italy often faces a double challenge: complying with Italian obligations and those of the country of origin.

In this context, the support of an international tax consultant is crucial. For example, the correct application of double taxation treaties and the optimization of the tax burden are factors that directly affect profitability and business continuity. In addition, poor management can lead to errors that turn into serious economic and legal consequences.

As part of its support activities for foreign companies, Boschetti International Law Firm provides international tax consultancy with a team of lawyers and accountants specializing in international taxation. We analyze the client’s tax position, assess the applicability of international conventions, evaluate risks and build tailored solutions, also to reduce the risk of tax and criminal disputes.

Consultancy on foreign tax planning: how it works

Foreign tax planning for foreign companies in Italy is an activity that allows strategic management of tax obligations, avoiding mistakes that can result in penalties while maximizing opportunities for legal savings. First, the international tax advisor analyzes the client’s corporate structure and assesses the presence of any permanent establishments in Italy, a key element in determining the applicable taxation.

An essential step is verifying the tax residence of the company and its directors. This aspect, governed by international treaties and Italian law, directly affects the possibility of being subject to IRPEF or IRES. Furthermore, the correct application of double taxation treaties is essential to avoid income being taxed twice, in Italy and in the country of origin.

Consultancy also includes the evaluation of indirect taxes, such as VAT in cross-border transactions, and the correct management of withholding taxes on dividends, interest and royalties. An error at this stage can generate disputes with the Italian Revenue Agency, with heavy consequences for the company. We also prepare tax documentation, assist the client in relations with Italian authorities and provide strategies for optimizing the tax burden. In this way, companies can focus on their core business, knowing that tax management is in safe hands.

What advantages does an international tax consultant offer

Turning to a high-level international tax consultant brings numerous concrete benefits to a foreign company wishing to operate in Italy. First, consultancy allows companies operating in multiple markets to prevent errors that can lead to audits and penalties in countries where they do not know the regulations. The reduction of the risk of tax and criminal disputes is an immediate advantage, as it protects the company from consequences that could undermine its stability.

Another relevant benefit is access to tax burden optimization strategies, made possible by the application of international treaties and in-depth knowledge of Italian legislation. For example, careful management of withholding taxes on dividends or interest can generate significant savings, improving the company’s competitiveness in the market.

The international tax consultant also assists the foreign company in structuring extraordinary transactions, mergers or acquisitions, where correct tax planning is decisive for the success of the operation. In addition, they provide consultancy in the management of indirect taxes, such as VAT and customs duties, which have a direct impact on cross-border operations.

Finally, an international accountant provides a long-term strategic vision, helping the company plan its activities consistently with its growth objectives. Thanks to this approach, the company can operate with greater security and transparency, avoiding conflicts with tax authorities and building a solid foundation for future development.

Typical scenarios / Case studies

The typical scenarios have been developed by drawing on the most significant corporate immigration cases that the firm regularly handles, with the aim of creating structured, complex examples that help the reader navigate their own situation. The case studies, by contrast, illustrate individual real-life matters, anonymised to protect client confidentiality, presented with full factual and contextual detail.

Relocation

US professional chooses Italy: elective residence obtained and future planned

American professional obtains an elective residence visa while maintaining ties with the USA. Integrated assistance from legal strategy to property search..

Application completed in approximately 3 months without additional requests

Read the full case

Business

US opera singer obtains work authorization in 7 days

American opera singer with contracts already signed with an Italian theatre. Self employment work authorization obtained on an urgent basis to meet professional commitments.

Work authorization issued within 7 days from submission of the application

Read the full case

Real Estate

US client purchases property in Rome: secure transaction

American client assisted in the purchase of a property in Rome. Urban planning issues and contractual risks identified and resolved before signing, transaction completed through notarial power of attorney.

Purchase completed within one month, entirely managed remotely

Read the full case

Business

American investor: from New York to a villa in Tuscany

Cross-border property transaction with full relocation service. Purchase of a high-end property, with tax status, residency and NHS registration handled remotely.

Complete relocation service, from property due diligence to handing over the keys

Read the full case

Retirement

Canadian couple, retirement property in Puglia

From Toronto to the Itria Valley. Purchase of a farmhouse with cadastral issues, 7% flat tax on foreign pensions, elective residence visa and healthcare transition.

7% flat tax activated, cadastral issues resolved before the deed of sale

Read the full case

Business

British entrepreneur, opening a business in Milan

Post-Brexit, a London-based tech entrepreneur establishes an operational headquarters in Milan. Immigration pathway as a non-EU national, company incorporation, and tax planning.

European operational hub established with self-employment visa successfully obtained

Read the full case

Tax Planning

Swiss retiree: 7% flat tax regime in Southern Italy

A banking executive relocates from Zurich to Calabria. Management of the Swiss occupational pension pillar, Italy-Switzerland Tax Convention, and deregistration from the cantonal tax register.

7% flat tax activated on all foreign-sourced income

Read the full case

Retirement

American couple: retirement project in Abruzzo with visa and flat tax

From Connecticut to Abruzzo. Elective residency visa, 7% flat tax coordinated with IRS and FATCA obligations, and transition from Medicare to the Italian NHS (SSN).

7% flat tax activated on Social Security and 401(k) pension income

Read the full case

Relocation

German couple, from Munich to Tropea

Retired engineers from the Bavarian automotive sector. Multi-tier pension management, Italy-Germany Tax Convention, and the 7% preferential tax regime.

Three German pension pillars optimised with Italian flat tax

Read the full case

Business

Startup tech: apertura filiale italiana per il mercato EU

A Bay Area SaaS company establishes a Milan headquarters. Innovative startup SRL, EU Blue Card for the team, transfer pricing, impatriates tax regime, and GDPR compliance.

Operational within 5 months, payroll cost −35% with impatriates tax regime

Read the full case

Business

Fashion brand, representative office in Milan

Brand premium newyorkese apre presidio a Milano. Strutturazione per evitare stabile organizzazione, trasferimento direttrice creativa e gestione showroom.

Rischio stabile organizzazione prevenuto, presidio EU operativo

Read the full case

Corporate

Manufacturing company, ICT transfers to Italy

Multinazionale giapponese trasferisce 3 figure chiave in Piemonte. Permessi ICT per manager e specialista, coordinamento consolare e regime impatriati per tutti i dipendenti.

3 trasferimenti completati in 4 mesi e mezzo, linea produttiva avviata nei tempi previsti

Read the full case

How Boschetti International Law Firm can help with tax consultancy for foreign companies

The modern economy has broken down geographical borders, creating unprecedented opportunities but also complex tax challenges. Every capital movement, every residence decision, every cross-border investment generates tax implications that can turn into costly traps for those who are not adequately prepared. The difference between success and financial disaster often lies in the ability to read and interpret intricate regulations, multiple tax regimes and overlapping reporting obligations. Those who underestimate the importance of expert guidance risk seeing their projects thwarted by avoidable penalties or inefficient tax planning.

Boschetti International Law Firm, with its team of international tax experts, is a point of reference for all foreign companies that need tax assistance in Italy. By relying on the services of established lawyers and accountants specializing in international taxation, we can provide customized solutions that take into account both Italian and foreign rules.

Our approach is based on the following fundamental pillars:

Preventive analysis of the tax position: we assess the company’s residence, the presence of permanent establishments and any critical issues in relations with Italy.
Application of double taxation treaties: we ensure that income is not taxed twice, identifying the most favorable solutions.
Optimization of the tax burden: we propose strategies that legally reduce the weight of taxes.
Protection in case of disputes: we assist the company in relations with the Revenue Agency and in legal proceedings, to defend our clients’ rights.

We always operate in compliance with Italian and European law, with a concrete and results-oriented approach. Relying on an international law firm that works in partnership with accountants specialized in international taxation means being able to count on a strong and skilled team capable of guiding foreign companies through the pitfalls of the Italian tax system, covering both tax needs and those connected to immigration law. Our strength lies in combining our expertise in international law with the knowledge of professionals experienced in handling every type of issue related to international tax law.

Request a preliminary assessment

Fill in the form so that we can assess your case. We will contact you within 48 working hours to let you know if and how we can assist you.

Contattaci 2026 ENG

Full Name

Phone Number

City

Countries Involved

When do you need assistance?

Brief description of your situation

Privacy

I have read the Privacy Policy for contact purposes.

This form is reserved for individuals who require legal assistance regarding a specific matter. We do not provide free consultations or respond to general inquiries via email. If you have a case that requires professional evaluation, please complete the form: we will contact you to schedule an initial consultation.

If you are human, leave this field blank.

Via dei Gracchi, 151
00192 Roma – Italy

info@italyvisainvestments.com
Tel: + 39 – 06 889 21971

By appointment only
Day: Monday – Friday
Hours: 9:00 a.m. – 1:00 p.m. / 4:00 p.m. – 8:00 p.m.

Investor visa: how to prove the source of funds?

The source of funds must be demonstrated through banking and financial documentation proving ownership, availability, transferability, and lawful origin of the capital: recent bank statements (typically covering the last 3 months), certifications from the financial institution, and documents evidencing the source of funds (income, sale of assets, donations, or other traceable transactions).

For the Italian investor visa (minimum €500,000 in a company or €250,000 in an innovative startup), documentation must be in Italian or English (or officially translated) and verifiable. Authorities carry out anti-money laundering checks and also require proof of no criminal convictions and of the lawful origin of the funds.

Real estate purchase as a foreigner: does buying a property grant a residence permit?

No, purchasing a property in Italy does not automatically grant a residence permit. A non-EU national may freely buy property, subject to the condition of reciprocity, but residing in Italy requires an independent residence title: elective residence, investor visa, work, or another legal ground предусмотрed by law.

However, owning property can be a useful requirement for several types of residence permits, particularly elective residence. It demonstrates a connection to the territory and satisfies the accommodation requirement, as well as indicating the availability of sufficient financial resources. Therefore, the purchase should be part of an overall immigration strategy.

Foreigner buying property in Italy: what taxes apply and what incentives are available?

A foreign buyer pays the same taxes as an Italian citizen: a registration tax of 9%, or reduced to 2% if the “first home” benefit applies; VAT at 4% or 10% if purchasing from a developer. In addition, there are mortgage and cadastral taxes (€200 each for a first home).

The “first home” benefit is also available to foreigners, provided they establish residence in the municipality where the property is located within 18 months of purchase. Special tax regimes for new residents or inbound workers may offer further advantages on the taxation of foreign

Elective residence based on property purchase: what is the minimum income required?

There is no minimum amount set by law. The consulate assesses on a case-by-case basis whether the applicant has sufficient means to support themselves without working in Italy. In practice, an annual income from passive sources (pension, annuities, dividends) of at least €31,000 for a single applicant is generally considered sufficient, with higher thresholds for dependent family members.

Elective residence is intended for individuals who wish to relocate to Italy without carrying out any work activity. Owning a property or having a long-term rental agreement strengthens the application. Proof of passive income sources is the key requirement.

Opening a representative office in Italy: what are the tax obligations and advantages?

A representative office does not carry out commercial activities in Italy: it promotes the business, gathers information, and manages relationships with clients and suppliers without entering into contracts. As it does not constitute a permanent establishment, it does not generate taxable income in Italy and is not subject to corporate income tax (IRES) or VAT on its activities.

The advantages: a physical presence in the Italian market without direct taxation, low start-up costs, and no obligation to prepare separate financial statements. The obligations: registration with the REA (Economic and Administrative Index) at the Chamber of Commerce, keeping accounting records for expenses incurred, and filing withholding tax returns if employees are hired.

Innovative startup in Italy: what tax incentives are available for foreign founders?

Foreign founders of innovative startups may benefit from a 30% personal income tax (IRPEF) deduction (up to 50% in certain cases) on investments in the company’s capital, the favorable tax regime for new residents, and exemption from Chamber of Commerce fees and stamp duties for the first five years.

The startup must be registered in the special section of the Companies Register and meet the requirements set out in Law Decree 179/2012, which are also verified by the Investor Visa for Italy Committee. As for immigration pathways, the investor visa requires a minimum investment of €250,000 in an innovative startup.