BEFORE YOU ASK FOR AN OPINION, CHECK THE FACTS.

Italian tax residency is not determined simply by where you own a home, where you are registered, or where you spend most of your time.

It is a question of facts, connections and legal criteria.

And in cross-border situations, apparently minor details can change the analysis.

The Ultimate Tax Residency Diagnostic™ is a structured 50-question screening tool designed to help you identify the factual elements that may be relevant to your Italian tax residency position.

It is not designed to replace a professional opinion.

It is designed to help you see the problem before you ask someone to solve it.

WHAT IT EXAMINES

The Diagnostic takes you through 50 targeted yes/no questions covering the principal factual areas relevant to an Italian tax residency assessment, including:

PHYSICAL PRESENCE

Where you actually spend your time.

HOME & LIVING ARRANGEMENTS

Where you maintain and use your living arrangements.

FAMILY & PERSONAL CONNECTIONS

The relationships and circumstances connecting you to Italy and other jurisdictions.

WORK & BUSINESS ACTIVITY

Where professional, employment or business activities are carried out.

FINANCIAL & ECONOMIC CONNECTIONS

Income, investments, assets and other relevant economic relationships.

ITALIAN CONNECTIONS

The factual circumstances connecting you with Italy.

INTERNATIONAL CONNECTIONS

Relevant relationships with other jurisdictions that may affect the overall position.

THE OUTPUT

The Diagnostic does not simply ask:

“Are you an Italian tax resident?”

Instead, it identifies the residency indicators present in your circumstances.

Your result is designed to help you understand whether your answers indicate:

LOWER INDICATION

Few material Italian residency indicators identified.

RELEVANT INDICATIONS

Your circumstances contain factors that require closer attention.

MATERIAL EXPOSURE

Multiple relevant indicators are present and a professional assessment may be appropriate before relying on your current position.

The result is an initial screening, not a formal determination.

WHY THIS MATTERS

Tax residency can affect much more than where you file a tax return.

It can influence the way your:

• worldwide income;
• foreign assets;
• investments;
• business activities;
• reporting obligations;
• international tax position

are treated in relation to Italy.

The first question is therefore not:

“How much tax do I owe?”

It is:

“Where am I actually taxable?”

HOW IT WORKS

01 — ANSWER

Complete the 50 yes/no questions based on your actual circumstances.

02 — ASSESS

Review the resulting indicators and identify the areas requiring attention.

03 — DECIDE

Use the result to determine whether your position appears straightforward or whether further professional analysis is warranted.

WHO IS THIS FOR?

The Diagnostic is designed for:

• people considering moving to Italy;
• individuals already living in Italy;
• people spending significant time in Italy;
• professionals working across borders;
• individuals with foreign income or assets;
• property owners with connections to Italy;
• people who are uncertain about their current tax residency position.

WHO IS IT NOT FOR?

This tool is not a substitute for:

• a formal tax residency opinion;
• individualized tax advice;
• treaty analysis;
• a full cross-border assessment;
• tax return preparation;
• representation before tax authorities.
• 
  

Where the factual position is complex, the correct next step may be a professional assessment based on the complete facts and supporting documentation.

THE FIRST STEP IS NOT ADVICE.

It is visibility.

The Ultimate Tax Residency Diagnostic™ gives you a structured way to examine the facts before assumptions become conclusions.

50 QUESTIONS.

ONE RESIDENCY SCREENING.

A CLEARER VIEW OF YOUR POSITION.

STUDIO RIGO

Cross-Border Tax Strategy

STRUCTURE OR EXPOSURE



This diagnostic provides an indicative screening based solely on the answers supplied by the purchaser. It does not constitute a tax opinion, legal opinion, residency determination or professional advice. Tax residency depends on the complete factual circumstances and the law applicable to the relevant period.

The purchase price may be credited against eligible future Studio Rigo professional services, subject to the applicable engagement terms.