• Type: Publication series
  • Date: 9/17/2013

Italy – New Case Builds Jurisprudence on Tax Residency Issues 

KStudio Associato in Italy reports on a case reviewed by the Italian Supreme Court that reflects the ongoing emphasis placed by the Italian courts on an individual’s center of vital interests rather than the mere formality of transferring residence or day-counts when considering residency. Reference continues to be made to the primacy of family/social interests rather than purely economic or professional interests in line with EU directives. The case underscores the importance of retaining as much documentation as possible to support any change of residence – this being vital where residence is transferred especially to a so-called “black-list” country.

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Italy – New Case Builds Jurisprudence on Tax Residency Issues


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