BEFORE YOU MAKE THE DECISION, UNDERSTAND THE SYSTEM.

Moving to Italy creates a series of decisions.

Where you live.

When you establish residency.

How you rent or buy property.

How you move and manage money.

How your foreign income and assets interact with Italy.

The problem is not usually a lack of information.

The problem is that the information is disconnected.

One decision can affect another.

A rental contract can interact with residency.

Residency can affect reporting.

Foreign assets can create additional obligations.

A property purchase can have consequences long after the transaction is completed.

The Studio Rigo Expat Tax Foundation™ is designed to give you the framework required to understand these connections before you make decisions that may be difficult or expensive to reverse.

THIS IS NOT A COURSE.

It is a professional-grade decision framework.

The purpose is not to teach you random Italian tax facts or provide another collection of expat tips.

The purpose is to help you understand:

WHAT MATTERS.

WHY IT MATTERS.

WHAT CONNECTS TO WHAT.

WHAT SHOULD BE CONSIDERED BEFORE YOU ACT.

No shortcuts.

No generic checklists presented as strategy.

No “top 10 Italian tax tips.”

A structured foundation built around the way cross-border decisions actually interact.

THE FOUR FOUNDATIONS

01 — TAX RESIDENCY

Establish the position before everything else.

Italian tax residency is one of the first questions that must be understood when establishing a long-term position in Italy.

The Foundation covers:

• the legal criteria relevant to Italian tax residency;
• physical presence and personal connections;
• interaction with international tax treaties;
• double-taxation considerations;
• foreign assets and reporting;
• Quadro RW and related reporting considerations;
• planning considerations before and after relocation.

The objective: understand the residency framework before building decisions around an assumption about your status.

02 — RENTING IN ITALY

A contract can create consequences beyond the rent.

Renting property in Italy is not simply a housing decision.

The Foundation examines:

• principal Italian rental contract structures;
• 4+4 and agreed-rent arrangements;
• short-term and tourist rental considerations;
• Cedolare Secca;
• contractual and compliance considerations;
• subletting and re-renting;
• practical issues that should be identified before signing.

The objective: understand the structure you are entering before you commit to it.

03 — BUYING PROPERTY

The purchase price is only one part of the equation.

Italian real estate involves acquisition, ownership, use and eventual disposal.

The Foundation covers:

• the Italian property acquisition process;
• offer and preliminary agreement considerations;
• notarial completion;
• purchase taxation;
• first-home considerations;
• ongoing property taxation;
• ownership costs;
• renting the property after purchase;
• eventual sale and related tax considerations.

The objective: evaluate the property decision as a system rather than as a single transaction.

04 — BANKING & MONEY MOVEMENT

Moving money is not the same as managing a financial position.

International residents routinely move funds between jurisdictions.

The Foundation examines:

• Italian banks and selected fintech structures;
• Wise, Revolut and N26 considerations;
• international transfers;
• foreign-exchange costs;
• banking documentation;
• AML considerations;
• cross-border reporting considerations;
• practical cash-management structures.

The objective: understand the operational and compliance environment surrounding your money before problems arise.

THE DECISION FRAMEWORK

The Foundation is designed around a simple principle:

DON'T ACT FIRST.

UNDERSTAND THE SYSTEM FIRST.

Before signing.

Before relocating.

Before buying.

Before transferring substantial funds.

Before assuming that something “doesn't apply to you.”

Understand the position.

Then make the decision.

WHO THIS IS FOR

The Expat Tax Foundation™ is designed for people who want to establish a serious and informed position in Italy, including:

• individuals planning a relocation to Italy;
• existing expats who want to understand their position more systematically;
• professionals with foreign income;
• retirees with international financial interests;
• investors and prospective Italian property buyers;
• individuals maintaining assets or financial relationships outside Italy;
• anyone who wants to make decisions based on structure rather than assumptions.

It is particularly useful for people who understand that fixing a decision later can be substantially more expensive than making the right decision before acting.

WHO THIS IS NOT FOR

This Foundation is not designed to replace individualized professional advice.

It does not provide:

• a formal tax residency opinion;
• individualized tax planning;
• preparation or filing of tax returns;
• legal representation;
• implementation of a tax structure;
• a guarantee of eligibility for a specific tax regime;
• a substitute for professional review of complex or disputed circumstances.

Where your circumstances involve multiple jurisdictions, substantial assets, business structures, historical compliance issues or significant uncertainty, the appropriate next step may be an individualized Studio Rigo assessment.

ACCESS

STUDIO RIGO — EXPAT TAX FOUNDATION™

€1,490

• One-time payment
• Immediate access
• Structured on-demand format
• Professional-grade decision framework
• Designed for international individuals living or planning to live in Italy
• Available in English

YOUR FOUNDATION BEFORE YOUR NEXT DECISION.

You do not need more disconnected information.

You need to understand how the pieces interact.

The Expat Tax Foundation™ provides the framework.

Then you decide what to do with it.

STUDIO RIGO

Cross-Border Tax Strategy

STRUCTURE OR EXPOSURE



This product provides general educational and strategic framework material. It does not constitute individualized tax, legal, accounting or financial advice and does not establish a professional-client relationship. Italian tax rules and their application depend on the specific facts, documentation and law applicable at the relevant time.

Where a formal advisory engagement with Studio Rigo is initiated within 60 days of purchase, the amount paid for the Expat Tax Foundation™ may be credited against the applicable professional fee, subject to the terms of the subsequent engagement.