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Italian double tax treaties

Italian Double Tax Treaties

Updated on Monday 18th April 2016

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Italy has signed numerous tax agreements with countries within and outside the European Union in order to provide an attractive business environment for foreign investors. Italy has entered over 70 double taxation agreements until now. The Italian conventions for the avoidance of double taxation are international agreements which establish the elimination of the same taxes imposed on the incomes and wealth of the residents of the signatory countries. Besides from ensuring the avoidance of double taxation, most Italian treaties are also useful instruments in the prevention of tax evasion. Most of Italy’s double taxation agreements follow the Organization of Economic Co-operation and Development model.

Taxes covered by Italian double tax agreements

Italy’s double taxation treaties regulate the tax procedure of each category of income. All Italy’s double taxation agreements are customized in order to provide an advantageous tax environment for foreign investors in Italy and for Italian investors in other countries. Depending on the income to be taxed, an Italian double taxation agreement can offer the possibility of taxation in both contracting states or exclusive taxation by one signatory state. The main categories of income falling under Italy’s double taxation agreements are dividends, interests and royalties which are usually taxed in the recipient’s resident country. In case exceptions to this rule apply, the recipient is entitled to claim a refund from the source country. All Italian double tax treaties cover the income generated by selling or renting real estate property which is usually taxed in the country where the property is located. Our Italian lawyers can provide you with specific information about the country’s double taxation treaties.

Italy’s double tax agreements

Among the countries Italy has singed double taxation agreements with are:

  • -          Austria, Belgium, Bulgaria, Cyprus, Croatia Denmark, Estonia, Finland, France, Germany, Greece, Ireland, Malta, Netherlands and Switzerland in Europe,
  • -          China, Japan, Hong Kong, Saudi Arabia, South Korea, the United Arab Emirates, Singapore and Indonesia in Asia and the Middle East.

Italy has also signed double taxation treaties with the United States and Russia. For a detailed list of all the countries Italy has signed double tax treaties with you can contact our law firm.




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