Residenza fiscale 2025: nuove regole e rischi per chi Vive all’Estero

⚠️ Attention: the rules on tax residency in Italy are changing! Starting January 1, 2024, Legislative Decree no. 209/2023 and the related circular from the Revenue Agency introduced new criteria to determine when an individual is tax resident in Italy, even if they live or work abroad for part of the year. ✅ In this video, I'll explain simply: The new rules on residence, domicile, and physical presence; What changes for those registered with AIRE; The importance of personal and emotional relationships; The role of double taxation agreements; The concrete risks for those who divide their time between Italy and abroad; How to avoid being taxed twice and prepare for a dispute. 📌 If you live abroad but maintain ties in Italy (family, loved ones, property, etc.), this video is essential to understand whether, according to the Italian tax authorities, you may still be considered a tax resident in Italy! 🎓 My name is Massimiliano Allievi, I'm a Chartered Accountant, and on this channel I explain taxation in simple terms. If you have any questions, leave a comment or contact me for a personalized consultation: 📧 [email protected] 👉 SUBSCRIBE to the channel to never miss future updates on tax residency, international taxation, expatriation, and managing businesses across multiple countries!