Tax residence for pensioners from other EU countries

Latest update: 12/12/2020

Resident in Italy for income tax purposes for most of the year (at least 183 days per year, 184 days per leap year)

• registered in the register of persons residing in Italy, or
• domiciled or habitually resident in Italy.

Italian citizens who have been removed from the registers of the resident population and who have emigrated to States or territories with a preferential tax regime, as identified by Minister of Finance Decree of 4 May 1999, as amended(IT), are considered to be resident in Italy.

In the case of transfers during the year, if the person resides in Italy for less than 183 days (184 for leap years), the division of the tax year into two parts is recognised only in the international double taxation conventions with Switzerland (Article 4(IT)), Convention between Italy and the Swiss Confederation, signed in Rome on 9 March 1976, and ratified by Law No 943/1978) and with Germany (point 3 of the Protocol to the Convention between Italy and the Federal Republic of Germany, signed in Bonn on 18 October 1989, and ratified by Law No 459/1992) as specified by the Revenue Agency in Resolution n. 471/E of 3 December 2008(IT).