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Dealing with Tax Office, Elections and
Tax Returns

The international taxation of Italians residing abroad is in most cases regulated by so-called international conventions (or even "treaties").

About a hundred of the conventions ratified by Italy have the purpose of avoiding double taxation of direct taxes while a much smaller number of Conventions have as their object inheritance and gift taxes, while other treaties have as their object social security or social security contributions. . In the absence of  treaties, national tax laws unilaterally often recognize a credit for taxes paid abroad, other times the states recognize concessions for their citizens residing abroad as in the case of the Italian "first home". We analyze the situation of non-resident Clients and where we see the conditions we contact the financial administrations (Italian or foreign) in order to obtain the tax benefits provided for by the treaties and the credit for taxes already paid abroad. It is also possible to receive a mandate from non-resident Clients to deal with Italian tax authorities in order to submit tax returns on their behalf.

Treaty benefits, foreign tax credit and refunds

In order for the taxpayer to benefit from the benefits provided by the treaties or from the tax credits granted unilaterally, tax authorities (Revenue Agency in Italy, HMRC in the UK, ESTV in the Swiss Confederations, ...) usually require specific elections, declarations and documentation, sometimes the domestic law require the documentation to be provided directly to the withholding agents in order to avail of treaty withholding tax reduction or exemption. The same administrative burden could be required also for NIC (National Insurance Contributions) purposes..

There are cases where withholding agents do not accept to apply conventional benefits directly, so that the taxpayer later has to contact the SRS and ask them for a refund.

CAF Internazionale provides among its services the correct preparation of the required documentation needed in order to benefit from treaty rates and exemptions and its delivery on Client's behalf straight to withholding agents (banks, companies, ...) or to financial administrations.

If would like to know about the existence of any treaty tax rate reductions or reliefs you could benefit from, please contact us and ask for a free quote.

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