THE ELITE ITALY RELOCATION TIMING TEST™

THE DECISION

Moving to Italy is not simply a matter of choosing a date.

The point at which you establish your presence in Italy can affect the way your first year is treated, how residency is assessed, which tax regimes may be relevant, and how your existing international position interacts with Italy.

In cross-border situations, timing is a structural variable.

The Elite Italy Relocation Timing Test™ is a structured 65-question assessment designed to examine the circumstances surrounding your planned move and identify the tax-sensitive timing window that should be considered before you establish your Italian position.

It is designed for people who are still in the planning stage and want to understand the consequences of timing before the decision becomes irreversible.

WHAT YOU RECEIVE

01 — The Relocation Timing Assessment

A structured 65-question assessment covering the variables that can affect the timing analysis, including:

• current and intended residence;
• planned arrival and departure dates;
• physical presence;
• family and personal connections;
• employment and business activity;
• international income;
• existing tax positions;
• assets and investments;
• connections with other jurisdictions;
• intended activities in Italy;
• relevant relocation objectives.

The assessment is designed to identify the facts that matter before a timing recommendation is made.

02 — Individual Evaluation

Your completed assessment is reviewed against the information provided.

The analysis identifies the principal timing considerations arising from your circumstances and determines which part of the calendar requires particular attention.

03 — Strategic Timing Recommendation

You receive a written preliminary recommendation identifying the most appropriate relocation timing scenario based on the facts provided, together with the principal factors supporting that conclusion.

The analysis is informed by the Italian tax residency framework, including Article 2 of the TUIR, together with relevant international residency and tie-breaker principles where applicable.

THE OUTPUT

You are not simply given a list of tax rules.

The objective is to answer a practical question:

Given your circumstances, when should you establish your Italian position?

The assessment is designed to make the relevant timing variables visible before they become a problem.

It may identify, for example:

• a preferred semester;
• a timing window requiring particular caution;
• circumstances that could make the intended timing unsuitable;
• additional facts that need to be resolved before a reliable conclusion can be reached;
• situations where the timing question cannot responsibly be answered without a broader professional assessment.

HOW IT WORKS

01 — Complete

Complete the 65-question assessment.

02 — Submit

Submit your completed assessment through the designated Studio Rigo submission process.

03 — Review

Studio Rigo reviews the information provided and evaluates the relevant timing variables.

04 — Receive

Receive your individual preliminary timing recommendation by email.

WHO THIS IS FOR

This assessment is designed for individuals who:

• are seriously considering relocating to Italy;
• have not yet established their Italian tax position;
• have flexibility over when the move takes place;
• have income, assets, employment, business interests or family connections outside Italy;
• want to understand the tax implications of timing before committing to a relocation date.

It is particularly relevant where the move involves more than simply changing where you live.

WHO THIS IS NOT FOR

This is not a substitute for a full cross-border tax assessment.

It is not designed to provide:

• a formal tax residency opinion;
• a complete tax return review;
• tax return preparation;
• individualized tax planning across multiple jurisdictions;
• implementation of a relocation structure;
• legal advice;
• representation before tax authorities.

Where the facts indicate a materially more complex position, the appropriate next step may be a separate professional engagement.

WHY TIMING MATTERS

Once a relocation has occurred, some of the most important decisions may already have been made.

The purpose of this assessment is therefore not to tell you what to do after the move.

It is to give you a structured view before you move.

Because in cross-border taxation, the difference between:

moving in June

and

moving in January

may be far more significant than the difference between the two dates suggests.

STRUCTURE BEFORE MOVEMENT.

The Elite Italy Relocation Timing Test™

A Studio Rigo strategic assessment for individuals planning their move to Italy.

This product provides a preliminary planning assessment based exclusively on the information supplied by the purchaser. It does not constitute a formal tax opinion, legal opinion, tax return, or guarantee of eligibility for any Italian tax regime or incentive. Italian tax residency and the application of tax rules depend on the complete factual circumstances and applicable law at the relevant time.