Imposte sul reddito all'estero

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href="https://europa.eu/youreurope/citizens/work/work-abroad/rules-working-road-transport/index_it.htm">Norme dell'UE sul lavoro nel settore del trasporto su strada</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/liability-insurance/index_it.htm">Assicurazione di responsabilità civile in un altro paese dell'UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/index_it.htm">Qualifiche professionali<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/regulated-professions/index_it.htm">Cos'è una professione regolamentata</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-permanent-provision-services/index_it.htm">Fare domanda per prestare servizi su base permanente</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-temporary-provision-services/index_it.htm">Fare domanda per prestare servizi su base temporanea</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/professional-bodies-language-requirements/index_it.htm">Documenti e formalità</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/european-professional-card/index_it.htm">Tessera professionale europea - EPC</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/brexit/index_it.htm">UE-REGNO UNITO: qualifiche professionali</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/index_it.htm">Sicurezza sociale e prestazioni previdenziali<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security/index_it.htm">Regimi di sicurezza sociale nell'UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/country-coverage/index_it.htm">Copertura previdenziale all'estero</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/unemployment/index_it.htm">Disoccupazione all'estero</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/transferring-unemployment-benefits/index_it.htm">Trasferimento dell'indennità di disoccupazione</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/cannot-find-work-abroad/index_it.htm">Se non trovi lavoro</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/family-benefits/index_it.htm">Prestazioni familiari</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/death-grants/index_it.htm">Pensioni di reversibilità e assegni in caso di morte</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security-forms/index_it.htm">Moduli standard per i diritti previdenziali</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/index_it.htm">Andare in pensione all'estero<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/supplementary-pensions-abroad/index_it.htm">Pensioni integrative all'estero</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/state-pensions-abroad/index_it.htm">Pensioni statali all'estero</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/taxes/index_it.htm">Tasse<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="current"><a href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_it.htm"><span>Imposte sul reddito <span class="label-end"><span>all'estero</span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#check"></use></svg></span></span></a></li> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/double-taxation/index_it.htm">Doppia imposizione</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/index_it.htm">Veicoli<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/cars/index_it.htm">Automobili<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/buying-leasing-car-abroad/index_it.htm">Acquisto e leasing di automobili</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/vat-buying-selling-cars/index_it.htm">L'IVA quando compri o vendi un'automobile</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/company-cars/index_it.htm">Automobili aziendali</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/index_it.htm">Patente di guida<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-exchange-recognition/index_it.htm">Sostituzione e riconoscimento della patente di guida nell'UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/get-driving-licence/index_it.htm">Ottenere la patente di guida nell'UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-renewal/index_it.htm">Rinnovo della patente di guida in un altro paese dell'UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/index_it.htm">Assicurazione<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/validity/index_it.htm">Validità dell'assicurazione auto nell'UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/accident/index_it.htm">Assicurazione auto all'estero</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/registration/index_it.htm">Immatricolazione<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/formalities/index_it.htm">Documenti e formalità per l'immatricolazione dell'automobile</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/registration-abroad/index_it.htm">Immatricolazione dell'automobile in un altro paese dell'UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/taxes-abroad/index_it.htm">Tasse automobilistiche in un altro paese dell'UE</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/index_it.htm">Soggiorno<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/index_it.htm">Diritti di soggiorno<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/inactive-citizens/index_it.htm">Cittadini dell'UE economicamente inattivi</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/jobseekers/index_it.htm">Persone che cercano lavoro - Diritti di soggiorno</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/pensioners/index_it.htm">Pensionati - Diritti di soggiorno</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/students/index_it.htm">Studenti - Diritti di soggiorno</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/workers/index_it.htm">Lavoratori - diritti di soggiorno</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/brexit-residence-rights/index_it.htm">Diritti di soggiorno per cittadini dell'UE nel Regno Unito e per i cittadini del Regno Unito nell'UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/naturalisation/index_it.htm">Naturalizzazione</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/index_it.htm">Diritti di soggiorno per i familiari<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/eu-wife-husband-children/index_it.htm">Coniugi e figli cittadini dell'UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/non-eu-wife-husband-children/index_it.htm">Coniugi e figli cittadini extra UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/partners/index_it.htm">Partner civili e registrati</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/parents/index_it.htm">Genitori</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/other-family/index_it.htm">Altri familiari</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/jobseekers-family/index_it.htm">Familiari di una persona in cerca di lavoro</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/index_it.htm">Documenti e formalità<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-family-members-registration/index_it.htm">Registrare la presenza di familiari cittadini dell'UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-nationals-permanent-residence/index_it.htm">Soggiorno permanente (più di 5 anni) per i cittadini dell'UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-permanent-residence/index_it.htm">Soggiorno permanente per i familiari cittadini extra UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-residence-card/index_it.htm">Carta di soggiorno per familiari cittadini extra UE </a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-residence/index_it.htm">registrazione del soggiorno all'estero dopo i primi 3 mesi</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/reporting-presence/index_it.htm">Registrare la presenza per soggiorni inferiori a 3 mesi</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-birth/index_it.htm">Registrare una nascita</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/legal-gender-recognition/index_it.htm">Norme sul cambio di genere</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/buying-house/index_it.htm">Comprare casa</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/deregistering-residence/index_it.htm">Cancellare la propria residenza</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/index_it.htm">Elezioni, petizioni e consultazioni<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/european-elections/index_it.htm">Elezioni europee</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/home-country-elections/index_it.htm">Elezioni nel paese di origine</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/municipal-elections/index_it.htm">Elezioni comunali</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/petitions-consultations/index_it.htm">Petizioni e consultazioni</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/index_it.htm">Istruzione e gioventù<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/school/index_it.htm">Scuola<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/school/partner/index_it.htm">Partenariati con scuole all'estero</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/school/enrol/index_it.htm">Frequentare la scuola in un altro paese dell'UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/university/index_it.htm">Università<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/university/admission-entry-conditions/index_it.htm">Condizioni di ammissione e di ingresso</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/fees-and-financial-help/index_it.htm">Tasse universitarie e sostegno finanziario</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/recognition/index_it.htm">Riconoscimento dei titoli accademici</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/study-abroad/index_it.htm">Studiare all'estero: borse di studio</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/working-while-studying/index_it.htm">Lavorare studiando</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/traineeships/index_it.htm">Stage<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/traineeships/financial/index_it.htm">Sostegno finanziario per tirocinanti</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/volunteering/index_it.htm">Volontariato nell'UE e nel resto del mondo<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/where-to-start/index_it.htm">Volontariato – dove iniziare</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/practical-preparations/index_it.htm">Preparativi pratici per i volontari</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/research/index_it.htm">Ricercatori<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/research/jobs/index_it.htm">Borse e posti per ricercatori</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/research/tax/index_it.htm">Fiscalità per i ricercatori</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/index_it.htm">Salute<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/index_it.htm">Assistenza sanitaria non programmata<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/going-to-doctor-hospital-abroad/index_it.htm">Andare dal medico/in ospedale all'estero</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/payments-reimbursements/index_it.htm">Assistenza sanitaria non programmata: pagamenti e rimborsi</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/temporary-stays/index_it.htm">Copertura sanitaria per soggiorni di breve durata</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/ehic/index_it.htm">Tessera europea di assicurazione malattia (TEAM)</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/index_it.htm">Cure mediche programmate all'estero<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/right-to-treatment/index_it.htm">Organizzare cure mediche programmate all'estero</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/expenses-reimbursements/index_it.htm">Spese e rimborsi: cure mediche programmate all'estero</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/get-more-info/index_it.htm">Punti di informazione per l'assistenza sanitaria transfrontaliera</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/index_it.htm">Acquisto di farmaci in un altro paese dell'UE<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/prescriptions/index_it.htm">Presentare una ricetta in un altro paese dell'UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/expenses-reimbursements/index_it.htm">Ricette all'estero: spese e rimborsi</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/buying-medicines-online/index_it.htm">Acquistare farmaci online</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/index_it.htm">Copertura sanitaria per chi vive all'estero<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/health-insurance-cover/index_it.htm">Copertura sanitaria</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/residential-care-home/index_it.htm">Trasferirsi in una casa di riposo</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/preventive-healthcare/index_it.htm">Assistenza sanitaria preventiva</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/index_it.htm">Famiglia<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/children/index_it.htm">Figli<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/children/parental-responsibility/index_it.htm">Responsabilità genitoriale</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/adoption/index_it.htm">Adozione</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/abduction/index_it.htm">Sottrazione di minori</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/couple/index_it.htm">Coppie<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/couple/marriage/index_it.htm">Matrimonio</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/registered-partners/index_it.htm">Unioni civili e unioni registrate</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/de-facto-unions/index_it.htm">Unioni di fatto</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/divorce-separation/index_it.htm">Divorzio e separazione legale</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/maintenance/index_it.htm">Obbligazioni alimentari - sostegno ai familiari</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/property-regimes-international-couples/index_it.htm">Regimi patrimoniali delle coppie internazionali</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/getting-public-documents-accepted/index_it.htm">Riconoscimento dei documenti pubblici nell'UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/inheritances/index_it.htm">Decesso, rimpatrio e successione internazionale<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/managing-inheritance/index_it.htm">Gestione di una successione transfrontaliera</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/planning-inheritance/index_it.htm">Programmare una successione transfrontaliera</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/death-repatriation/index_it.htm">Decesso e rimpatrio</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/index_it.htm">Consumatori<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/shopping/index_it.htm">Acquisti<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/contract-information/index_it.htm">Informazioni contrattuali</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/guarantees-returns/index_it.htm">Garanzie e restituzioni</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/pricing-payments/index_it.htm">Prezzi e pagamenti</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shipping-delivery/index_it.htm">Spedizione e consegna</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shopping-consumer-rights/index_it.htm">I tuoi diritti quando fai acquisti</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/vat/index_it.htm">IVA – imposta sul valore aggiunto</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/product-safety/index_it.htm">Sicurezza dei prodotti</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/index_it.htm">Internet e telecomunicazioni<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/mobile-roaming-costs/index_it.htm">Roaming: utilizzare il cellulare nell'UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/access-online-content-abroad/index_it.htm"> Accedere ai contenuti online all'estero</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/telecommunication-services/index_it.htm"> Servizi di telecomunicazione</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/internet-access/index_it.htm">Uso di Internet e accesso alla rete</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/data-protection-online-privacy/index_it.htm">Protezione dei dati e della privacy online</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/index_it.htm">Prodotti e servizi finanziari<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/bank-accounts-eu/index_it.htm">Conti bancari nell'UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/consumer-credits-and-loans/index_it.htm">Crediti e prestiti al consumo</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/insurance-products/index_it.htm">Prodotti assicurativi</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investment-products/index_it.htm">Prodotti d'investimento</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/mortgages/index_it.htm">Mutui</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/payments-transfers-cheques/index_it.htm">Pagamenti, bonifici e assegni</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investments-in-another-eu-country/index_it.htm">Investimenti in un altro paese dell'UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/index_it.htm">Trattamento iniquo<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-commercial-practices/index_it.htm">Pratiche commerciali sleali</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-pricing/index_it.htm">Pratiche tariffarie sleali</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-contract-terms/index_it.htm">Clausole contrattuali abusive</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/index_it.htm">Fornitura di energia<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/access-use-energy-services/index_it.htm">Accesso ai servizi energetici e loro utilizzo</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/contracts-energy-consumption/index_it.htm">Contratti e consumo energetico</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/complaints-dispute-resolution/index_it.htm">Reclami e risoluzione delle controversie</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/index_it.htm">Risoluzione delle controversie dei consumatori<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/informal-dispute-resolution/index_it.htm">Risoluzione informale delle controversie dei consumatori</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/out-of-court-procedures/index_it.htm">Procedure extragiudiziali per i consumatori</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/formal-legal-actions/index_it.htm">Azione legale formale per i consumatori</a></li> </ul> </li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/index_it.htm">Fare impresa<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/index_it.htm"> Gestire un'impresa<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/start-ups/index_it.htm">Start-up<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/starting-business/index_it.htm">Avviare un'impresa</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/erasmus-young-entrepreneurs/index_it.htm">Erasmus per giovani imprenditori</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/developing-business/index_it.htm">Sviluppare un’impresa<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/setting-up-european-company/index_it.htm">Costituire una società europea (SE)</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/merging-businesses/index_it.htm">Fusioni di imprese</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/emas-registration/index_it.htm">Registrazione EMAS</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/free-flow-non-personal-data/index_it.htm">Libera circolazione dei dati non personali</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/investments-other-eu-country/index_it.htm">Comprendere gli investimenti transfrontalieri nell'UE</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/registration-permits-licences/index_it.htm">Registrazione, permessi e licenze</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/tourism/index_it.htm">Gestire un'impresa nel settore del turismo</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/biotech/index_it.htm">Biotecnologie e biofabbricazione</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/digitalising/index_it.htm"> Digitalizzare un'impresa<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-business-website/index_it.htm"> Creare un sito web per la tua impresa</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/selling-online-third-party-platforms/index_it.htm"> Vendere online utilizzando piattaforme di terzi</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-online-shop/index_it.htm"> Creare un negozio online</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/securing-website/index_it.htm"> Garantire la sicurezza di un sito web</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/deliveries-fulfilment-online-sales/index_it.htm"> Consegne e adempimenti per le vendite online</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/customer-service-online-businesses/index_it.htm"> Servizio clienti per le imprese online</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/promoting-business-online/index_it.htm"> Promuovere un'impresa online</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/index_it.htm">Proprietà intellettuale<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/rights/index_it.htm">Diritti di proprietà intellettuale</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/patents/index_it.htm">Brevetti</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-marks/index_it.htm">Marchi</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/copyright/index_it.htm">Diritti d'autore</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-secrets/index_it.htm">Segreti commerciali</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/design-protection/index_it.htm">Protezione di disegni e modelli</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/website-domains/index_it.htm"> Domini dei siti web</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/database-protection/index_it.htm">Protezione delle banche dati</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/geographical-indications/index_it.htm"> Indicazioni geografiche</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/licensing-selling/index_it.htm">Commercializzazione della proprietà intellettuale</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/infringement/index_it.htm">Violazione dei diritti di proprietà intellettuale</a></li> </ul> </li> <li><a href="https://europa.eu/youreurope/business/running-business/eu-support-tools-sme/index_it.htm">Strumenti di sostegno dell'UE per le PMI</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/index_it.htm">Fiscalità<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/index_it.htm"> Accise<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/product-excise-duties/index_it.htm">Prodotti soggetti ad accisa</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_it.htm"> Pagamento delle accise</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/vat/index_it.htm"> IVA<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_it.htm">Norme e aliquote IVA</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/charging-deducting-vat/index_it.htm">Imposizione e detrazione dell'IVA</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-exemptions/index_it.htm">Esenzioni IVA</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-refunds/index_it.htm">Rimborsi IVA: chiedere un rimborso online</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/cross-border-vat/index_it.htm">IVA transfrontaliera</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/check-vat-number-vies/index_it.htm">Controllo delle partite IVA (VIES)</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-digital-services-moss-scheme/index_it.htm"> IVA sui servizi digitali (sistema MOSS)</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/business-tax/index_it.htm"> Imposta sulle società<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/company-tax-eu/index_it.htm"> L'imposta sulle società nell'UE</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/taxes-parent-companies-subsidiaries/index_it.htm"> Imposte sulle società madri e le controllate</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/index_it.htm">Vendere nell'UE<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/index_it.htm"> Appalti pubblici<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/public-tendering-rules/index_it.htm">Norme per gli appalti pubblici</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/search-bid-public-tender/index_it.htm">Ricerca e offerta per un appalto pubblico</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/request-review-public-procurement-procedure/index_it.htm">Chiedere il riesame di una procedura di appalto pubblico.</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/index_it.htm"> Vendere beni e servizi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/selling-products-eu/index_it.htm">Vendere prodotti nell'UE</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/provide-services-abroad/index_it.htm">Prestare servizi all'estero</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/ecommerce-distance-selling/index_it.htm">Commercio elettronico, vendita a distanza e fuori dei locali commerciali</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/package-travel/index_it.htm"> Pacchetti turistici e servizi turistici collegati</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/parcel-services/index_it.htm"> Servizi di consegna dei pacchi</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/index_it.htm"> Concorrenza fra le imprese<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/competition-rules-eu/index_it.htm">Norme in materia di concorrenza nell'UE</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/anti-competitive-behaviour/index_it.htm"> Segnalare le pratiche anticoncorrenziali</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/index_it.htm">Risorse umane<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/index_it.htm">Contratti di lavoro<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/changes-staff-contract/index_it.htm">Modifica del contratto di lavoro</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/employment-terms/index_it.htm">Condizioni di lavoro</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/fixed-term-work/index_it.htm">Lavoro a tempo determinato</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/inform-consult-staff/index_it.htm">Informare e consultare il personale</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/part-time-work/index_it.htm">Lavoro a tempo parziale</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/redundancies/index_it.htm">Licenziamenti</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/teenage-workers/index_it.htm">Lavoratori adolescenti</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/temporary-agency-work/index_it.htm">Lavoro tramite agenzia interinale</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/seasonal-workers-non-eu-countries/index_it.htm">Lavoratori stagionali provenienti da paesi terzi</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/index_it.htm">Orario di lavoro, ferie e congedi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/working-hours/index_it.htm">Orario di lavoro</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/leave-flexible-working/index_it.htm">Congedo e lavoro flessibile</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/index_it.htm">Lavoratori del settore dei trasporti<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/civil-aviation-staff/index_it.htm">Personale dell'aviazione civile</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/rail-staff/index_it.htm">Personale ferroviario</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/road-transportation-workers/index_it.htm">Impiego di lavoratori del settore dei trasporti su strada: tempi di lavoro e di riposo dei conducenti</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/seafarers/index_it.htm">Marittimi</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/inland-waterway-staff/index_it.htm">Personale delle vie navigabili interne</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/index_it.htm">Lavoratori distaccati<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/posting-staff-abroad/index_it.htm">Distacco di lavoratori all'estero</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/drivers/index_it.htm">Conducenti distaccati</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/index_it.htm">Sicurezza sociale e sanità<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/paying-contributions/index_it.htm">Pagamento dei contributi previdenziali</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/work-safety/index_it.htm">Salute e sicurezza sul lavoro</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/pensions/index_it.htm">Obblighi del datore di lavoro in materia di pensioni</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/index_it.htm"> Parità di trattamento e qualifiche<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/equal-treatment/index_it.htm">Parità di trattamento del personale</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/reasonable-accommodation/index_it.htm">Soluzioni ragionevoli</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/recognition-qualifications/index_it.htm">Riconoscimento delle qualifiche</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/index_it.htm">Requisiti dei prodotti<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/standards/index_it.htm">Norme<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/standards/standards-in-europe/index_it.htm">Le norme in Europa</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/compliance/index_it.htm">Conformità dei prodotti<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/identifying-product-requirements/index_it.htm">Individuare i requisiti di prodotto</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/conformity-assessment/index_it.htm">Valutazione della conformità</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/technical-documentation-conformity/index_it.htm">Documentazione tecnica e dichiarazione di conformità</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/ecodesign/index_it.htm">Requisiti in materia di progettazione ecocompatibile</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/declaration-mutual-recognition/index_it.htm">Dichiarazione di riconoscimento reciproco</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/index_it.htm">Etichette e marchi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/ce-marking/index_it.htm">Marcatura CE</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/energy-labels/index_it.htm">Etichetta energetica</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/weee-label/index_it.htm">Marchio RAEE</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/footwear-label/index_it.htm"> Etichette delle calzature</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/textile-label/index_it.htm">Etichetta dei prodotti tessili</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/emark/index_it.htm">Il marchio "℮"</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/ecolabel/index_it.htm">Marchio Ecolabel UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/index_it.htm"> Sostanze chimiche<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/registering-chemicals-reach/index_it.htm">La registrazione di sostanze chimiche nell’UE (regolamento REACH)</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/classification-labelling-packaging/index_it.htm">Classificazione, etichettatura e imballaggio delle sostanze chimiche</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/recycling-waste-management/index_it.htm"> Riciclaggio e gestione dei rifiuti<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/recycling-waste-management/weee-responsibilities/index_it.htm">Responsabilità in materia di rifiuti di apparecchiature elettriche ed elettroniche (RAEE)</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/index_it.htm">Etichettatura degli alimenti<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/general-rules/index_it.htm">Norme per l'etichettatura dei prodotti alimentari</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/nutrition-declaration/index_it.htm">Dichiarazione nutrizionale</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/supplements/index_it.htm">Etichettatura degli integratori alimentari</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/additives/index_it.htm">Additivi alimentari</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/health-nutrition-claims/index_it.htm">Indicazioni nutrizionali e sulla salute</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/index_it.htm">Fondi e finanziamenti<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/accounting/index_it.htm"> Contabilità<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/finance-funding/accounting/small-micro-businesses/index_it.htm">Contabilità per le PMI e le microimprese</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/index_it.htm">Effettuare e ricevere pagamenti<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/cross-border-debt-recovery/index_it.htm"> Recupero transfrontaliero dei crediti</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/electronic-cash-payments/index_it.htm">Pagamenti elettronici e in contanti</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/late-payment/index_it.htm">Ritardi nei pagamenti</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/einvoicing/index_it.htm">Fatturazione elettronica (eInvoicing)</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/getting-funding/index_it.htm"> Ottenere finanziamenti<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://youreurope.europa.eu/business/finance-funding/getting-funding/access-finance/it">Accesso ai finanziamenti</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/getting-funding/eu-funding-programmes/index_it.htm">Programmi di finanziamento dell'UE</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/index_it.htm">Rapporti con i clienti<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/index_it.htm"> Contratti stipulati con i consumatori e garanzie<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/consumer-guarantees/index_it.htm">Garanzie per il consumatore</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/selling-products-safely/index_it.htm">Vendere prodotti sicuri nell'UE</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/consumer-contracts/index_it.htm">Contratti con i consumatori</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/index_it.htm"> Risolvere le controversie con i clienti<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/online-dispute-resolution/index_it.htm"> Procedure alternative/online per la risoluzione delle controversie</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/european-small-claims-procedure/index_it.htm"> Procedimento europeo per le controversie di modesta entità</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/index_it.htm"> Protezione dei dati<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/data-protection-gdpr/index_it.htm"> Protezione dei dati ai sensi del regolamento generale sulla protezione dei dati (RGPD)</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/online-privacy/index_it.htm"> Privacy online</a></li> </ul> </li> </ul> </li> </ul> </li> <li><a href="https://asf.youreurope.europa.eu/?lang=it" target="_blank">Contatta i servizi di assistenza</a></li> <li><a href="https://fosmo.youreurope.europa.eu/?lang=it" target="_blank">Segnala un problema</a></li> </ul> </nav> <div id="ua-info-menu"> <div id="ua-toggle-btn" class="ye_boxbutton">Ucraina<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></div> <div id="ua-toggle-content" class="ye_boxcontent container"> <ul class="ye_list" aria-labelledby="ua-toggle-btn"> <li class="ye_listbylang" lang="ua"> <div id="ua-titlelist_ua" class="ye_title">Допомога ЄС Україні</div> <ul class="ye_links"> <li><a hreflang="ua" target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/eu-assistance-ukraine/information-people-fleeing-war-ukraine_uk">Інформація для людей з України, що шукають порятунку від війни в Україні</a></li> <li><a hreflang="ua" target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/helping-ukrainians-how-you-can-donate-and-engage_uk#ref-%D1%8F%D0%BA-%D0%B2%D0%B8-%D0%BC%D0%BE%D0%B6%D0%B5%D1%82%D0%B5-%D0%B4%D0%BE%D0%BF%D0%BE%D0%BC%D0%BE%D0%B3%D1%82%D0%B8">Як Ви можете допомогти</a></li> <li><a hreflang="ua" target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Iнформація для бізнесу</a></li> </ul> </li> <li class="ye_listbylang"> <div id="ua-titlelist_or" class="ye_title">Assistenza dell’UE all’Ucraina</div> <ul class="ye_links"> <li><a target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/eu-assistance-ukraine/information-people-fleeing-war-ukraine_it">Informazioni per le persone in fuga dalla guerra in Ucraina</a></li> <li><a target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/helping-ukrainians-how-you-can-donate-and-engage_it#come-dare-una-mano">Come dare una mano</a></li> <li><a target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Informazioni alle imprese</a></li> </ul> </li> </ul> </div> </div> </div> </section> </header> <div id="page-header"> <nav class="container"> <ol id="ye-breadcrumb"> <li><a href="https://europa.eu/youreurope/index_it.htm" lang="en">Your Europe</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li class="ellipsis"><button aria-label="Clicca per espandere" title="Clicca per espandere">…</button><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="/youreurope/citizens/index_it.htm">Cittadini</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="https://europa.eu/youreurope/citizens/work/index_it.htm">Lavoro e pensione</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/index_it.htm">Tasse</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li>Imposte sul reddito all'estero</li> </ol> </nav> </div> <main id="main-content" class="container"> <h1>Imposte sul reddito all'estero</h1> <div class="row"> <aside> <nav id="in-page-nav"> <div id="in-page-nav-title">Su questa pagina</div> </nav> </aside> <div class="col"> <div id="main-article"> <h2> Quale paese può tassarti? </h2> <p> Non esistono norme a livello europeo che stabiliscano come tassare il reddito dei cittadini dell'UE che vivono, lavorano o soggiornano in un paese diverso dal proprio. </p> <p> Tuttavia, il paese in cui risulti <strong>residente ai fini fiscali</strong> può solitamente tassare il tuo reddito complessivo mondiale, sia che derivi dal lavoro o dal capitale. Tale reddito comprende i salari, le pensioni, le indennità, i redditi provenienti da beni immobili o da altre fonti e le plusvalenze derivanti dalla vendita di immobili, percepiti in tutti i paesi del mondo. </p> <div class="warning sr-friendly"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#warning"></use></svg><div> <h4 class="sr-only">Attenzione</h4> <p> I paesi dell'UE si scambiano regolarmente informazioni sull'imposta sul reddito per garantire che i contribuenti rispettino i loro obblighi e per combattere la frode fiscale e l'evasione fiscale. Per informazioni sulle imposte patrimoniali, le imposte locali e le imposte sulle successioni e le donazioni, contatta la tua <span class="nolink">amministrazione fiscale locale</span> <a href="https://taxation-customs.ec.europa.eu/national-tax-websites_de" target="_blank" class="language" title="Deutsch">de</a> <a href="https://taxation-customs.ec.europa.eu/national-tax-websites_en" target="_blank" class="language" title="English">en</a> <a href="https://taxation-customs.ec.europa.eu/national-tax-websites_fr" target="_blank" class="language" title="français">fr</a> . </p> </div> </div> <p> Ciascun paese ha la sua definizione di residenza fiscale, ma: </p> <ul> <li> <p> in generale una persona viene considerata <strong>residente ai fini fiscali nel paese in cui trascorre più di sei mesi all'anno</strong> </p> </li> <li> <p> se trascorri <strong>meno di 6 mesi</strong> all'anno in un altro paese dell'UE dovresti mantenere la <strong>residenza fiscale nel tuo paese d'origine</strong>. </p> </li> </ul> <p> Verifica le aliquote d'imposta, i recapiti delle autorità fiscali e le definizioni di residenza fiscale nei paesi dell'UE: </p>  <div class="accordion"> <h3 class="toggle countries" role="button" tabindex="0" aria-expanded="false"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#location"></use></svg><span><span>Scegli un paese</span></span><svg focusable="false" aria-label="Espandi"> <title>Espandi</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="Chiudi"> <title>Chiudi</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content countries"> <ul> <li><a href="https://europa.eu/youreurope/search-results/index_it.htm?countryCode=AT&categories=U4;B4" aria-label="Austria"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#at"></use></svg><span>Austria</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_it.htm?countryCode=BE&categories=U4;B4" aria-label="Belgio"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#be"></use></svg><span>Belgio</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_it.htm?countryCode=BG&categories=U4;B4" aria-label="Bulgaria"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#bg"></use></svg><span>Bulgaria</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_it.htm?countryCode=CZ&categories=U4;B4" aria-label="Cechia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#cz"></use></svg><span>Cechia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_it.htm?countryCode=CY&categories=U4;B4" aria-label="Cipro"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#cy"></use></svg><span>Cipro</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_it.htm?countryCode=HR&categories=U4;B4" aria-label="Croazia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#hr"></use></svg><span>Croazia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_it.htm?countryCode=DK&categories=U4;B4" aria-label="Danimarca"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#dk"></use></svg><span>Danimarca</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_it.htm?countryCode=EE&categories=U4;B4" aria-label="Estonia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ee"></use></svg><span>Estonia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_it.htm?countryCode=FI&categories=U4;B4" aria-label="Finlandia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#fi"></use></svg><span>Finlandia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_it.htm?countryCode=FR&categories=U4;B4" aria-label="Francia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#fr"></use></svg><span>Francia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_it.htm?countryCode=DE&categories=U4;B4" aria-label="Germania"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#de"></use></svg><span>Germania</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_it.htm?countryCode=EL&categories=U4;B4" aria-label="Grecia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#gr"></use></svg><span>Grecia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_it.htm?countryCode=IE&categories=U4;B4" aria-label="Irlanda"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ie"></use></svg><span>Irlanda</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_it.htm?countryCode=IT&categories=U4;B4" aria-label="Italia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#it"></use></svg><span>Italia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_it.htm?countryCode=LV&categories=U4;B4" aria-label="Lettonia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lv"></use></svg><span>Lettonia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_it.htm?countryCode=LT&categories=U4;B4" aria-label="Lituania"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lt"></use></svg><span>Lituania</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_it.htm?countryCode=LU&categories=U4;B4" aria-label="Lussemburgo"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lu"></use></svg><span>Lussemburgo</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_it.htm?countryCode=MT&categories=U4;B4" aria-label="Malta"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#mt"></use></svg><span>Malta</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_it.htm?countryCode=NL&categories=U4;B4" aria-label="Paesi Bassi"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#nl"></use></svg><span>Paesi Bassi</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_it.htm?countryCode=PL&categories=U4;B4" aria-label="Polonia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#pl"></use></svg><span>Polonia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_it.htm?countryCode=PT&categories=U4;B4" aria-label="Portogallo"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#pt"></use></svg><span>Portogallo</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_it.htm?countryCode=RO&categories=U4;B4" aria-label="Romania"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ro"></use></svg><span>Romania</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_it.htm?countryCode=SK&categories=U4;B4" aria-label="Slovacchia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#sk"></use></svg><span>Slovacchia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_it.htm?countryCode=SI&categories=U4;B4" aria-label="Slovenia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#si"></use></svg><span>Slovenia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_it.htm?countryCode=ES&categories=U4;B4" aria-label="Spagna"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#es"></use></svg><span>Spagna</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_it.htm?countryCode=SE&categories=U4;B4" aria-label="Svezia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#se"></use></svg><span>Svezia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_it.htm?countryCode=HU&categories=U4;B4" aria-label="Ungheria"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#hu"></use></svg><span>Ungheria</span></a></li> </ul> </div> </div>  <h2> Doppia residenza </h2> <p> In alcuni casi due paesi potrebbero considerarti residente ai fini fiscali, ed entrambi potrebbero chiederti di pagare le imposte sul tuo reddito complessivo mondiale. Fortunatamente, molti paesi hanno sottoscritto <a data-linkid="488aeb4a-fa89-4385-9166-6cb6db66bcc5" data-master-href="https://taxation-customs.ec.europa.eu/treaties-avoidance-double-taxation-concluded-member-states_en" href="https://taxation-customs.ec.europa.eu/treaties-avoidance-double-taxation-concluded-member-states_en?prefLang=it">accordi contro la doppia imposizione</a> , che solitamente fissano delle norme per stabilire quale dei due può trattarti come residente ai fini fiscali. </p> <p> Se il trattato fiscale non fornisce una soluzione o se la tua situazione è particolarmente complessa, contatta le <span class="nolink">autorità fiscali</span> <a href="https://taxation-customs.ec.europa.eu/national-tax-websites_de" target="_blank" class="language" title="Deutsch">de</a> <a href="https://taxation-customs.ec.europa.eu/national-tax-websites_en" target="_blank" class="language" title="English">en</a> <a href="https://taxation-customs.ec.europa.eu/national-tax-websites_fr" target="_blank" class="language" title="français">fr</a> di uno o di entrambi i paesi e chiedi loro di chiarire la tua situazione. </p> <h2> Lavoratori distaccati / persone in cerca di occupazione </h2> <p> In alcuni casi, ad esempio se sei un <a data-linkid="0a79824d-b2c5-4a4f-94d1-dbf4592ca238" data-master-href="https://europa.eu/youreurope/citizens/work/work-abroad/posted-workers/index_en.htm" href="https://europa.eu/youreurope/citizens/work/work-abroad/posted-workers/index_it.htm" target="_blank" title="lavoratore distaccato all'estero">lavoratore distaccato all'estero</a> per un periodo di tempo limitato o <strong>cerchi lavoro all'estero</strong>, il tuo paese di appartenenza potrebbe considerarti residente ai fini fiscali (e quindi soggetto a tassazione) anche se soggiorni all'estero per più di sei mesi. Può succedere se mantieni un'abitazione permanente nel paese d'origine e se hai legami personali ed economici molto forti con quel paese. Contatta le <span class="nolink">autorità fiscali</span> <a href="https://taxation-customs.ec.europa.eu/national-tax-websites_de" target="_blank" class="language" title="Deutsch">de</a> <a href="https://taxation-customs.ec.europa.eu/national-tax-websites_en" target="_blank" class="language" title="English">en</a> <a href="https://taxation-customs.ec.europa.eu/national-tax-websites_fr" target="_blank" class="language" title="français">fr</a> per verificare quali norme si applicano al tuo caso. </p> <p> Anche il paese ospitante potrebbe tassarti: il tuo datore di lavoro locale, per esempio, può detrarre le imposte dal tuo stipendio al momento del pagamento. </p> <p> Inoltre, che tu mantenga o meno la residenza nel tuo paese d'origine, tale paese può tassare il reddito (ad esempio il reddito patrimoniale) che ha origine sul suo territorio. </p> <p> In questi casi, sappi che esistono soluzioni al problema della <a data-linkid="cbba41f2-76ec-41db-a6e0-36ed29c06fcb" data-master-href="https://europa.eu/youreurope/citizens/work/taxes/double-taxation/index_en.htm" href="https://europa.eu/youreurope/citizens/work/taxes/double-taxation/index_it.htm" target="_blank" title="doppia imposizione">doppia imposizione</a> e <strong>assicurati che il tuo reddito non venga tassato inutilmente due volte</strong>. </p> <h2> Residenza fiscale fittizia </h2> <p> In base ad alcuni <a data-linkid="488aeb4a-fa89-4385-9166-6cb6db66bcc5" data-master-href="https://taxation-customs.ec.europa.eu/treaties-avoidance-double-taxation-concluded-member-states_en" href="https://taxation-customs.ec.europa.eu/treaties-avoidance-double-taxation-concluded-member-states_en?prefLang=it">trattati contro la doppia imposizione</a> , il paese nel quale percepisci tutto o quasi tutto il tuo reddito dovrebbe considerarti residente ai fini fiscali, anche se non ci vivi. Questa residenza fiscale fittizia viene concessa da alcuni paesi ai <a data-linkid="7f7029b9-a9a4-4839-96c3-b58699456d14" data-master-href="https://europa.eu/youreurope/citizens/work/work-abroad/cross-border-commuters/index_en.htm" href="https://europa.eu/youreurope/citizens/work/work-abroad/cross-border-commuters/index_it.htm" target="_blank" title="pendolari transfrontalieri">pendolari transfrontalieri</a>. </p> <p> In base alla normativa europea, ciascun paese dispone ancora di un certo margine di discrezionalità nel decidere cosa si intende per "quasi tutto il reddito". In ogni caso, che il paese nel quale percepisci tutto o quasi tutto il tuo reddito ti consideri o meno come residente ai fini fiscali, dovrà concederti le stesse prestazioni e gli stessi sgravi fiscali che concede ai cittadini residenti. </p> <p> Ovviamente, se ricevi tutte le prestazioni concesse ai cittadini residenti del paese in cui lavori, non puoi avere accesso anche a tutte le prestazioni e agli sgravi fiscali concessi a chi risiede nel paese in cui vivi. Sappi che le autorità fiscali comunicheranno tra loro per evitare che tu riceva due volte le prestazioni e gli sgravi fiscali. </p> <h2> Parità di trattamento </h2> <p> Secondo le norme dell'UE, a prescindere dal paese dell'Unione in cui sei residente ai fini fiscali, devi essere tassato allo stesso modo dei cittadini di tale paese e alle stesse condizioni. Per esempio, nel paese in cui hai la residenza fiscale o nel quale percepisci tutto o gran parte del tuo reddito, hai diritto a: </p> <ul> <li> <p> eventuali assegni familiari e deduzioni fiscali per le spese legate all'assistenza ai figli (anche se sostenute in un altro paese dell'UE) </p> </li> <li> <p> eventuali detrazioni fiscali per gli interessi sui mutui, anche per una casa in un altro paese dell'UE </p> </li> <li> <p> un'imposizione cumulativa insieme al o alla tua coniuge, se ciò è previsto da tale paese </p> </li> </ul> <p> Se ritieni di essere vittima di una <strong>discriminazione</strong>, puoi chiedere una <a href="https://ec.europa.eu/eu-rights/enquiry-complaint-form/home?languageCode=it&origin=yec_work" data-linkid="47a92a39-eb56-4938-b3de-dc3f6eb29e89">consulenza <span class="label-end"><span>personalizzata</span><svg focusable="false" aria-label="Apre un link esterno"> <title>Apre un link esterno</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#external"></use></svg></span></a> . </p> </div> <div class="article-related ye-faqs"> <h2>FAQ</h2> <ul> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/faq/index_it.htm">FAQ - Imposte sul reddito all'estero</a></li> </ul> </div> <div class="article-related eu-legislation"> <h2>Legislazione dell'UE</h2> <ul> <li><a href="https://eur-lex.europa.eu/legal-content/IT/TXT/?uri=celex:32018L0822" data-linkid="89e11579-9178-45a6-9c52-c0fb6179e39d" title="null"><span class="label-end"><span>null</span><svg focusable="false" aria-label="Apre un link esterno"> <title>Apre un link esterno</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#external"></use></svg></span></a></li> </ul> </div> <div class="article-related"> <h2>Hai bisogno di maggiori informazioni sulle norme vigenti in un determinato paese?</h2><a class="button ext" target="_blank" href="https://ec.europa.eu/taxation_customs/national-tax-websites">Consulta le amministrazioni nazionali<span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#external"></use></svg></span></a></div>  <div class="article-related"> <h2>Hai bisogno di aiuto?</h2> <p>Contatta i servizi di assistenza specializzati</p><button id="advice-button" class="standard arrow toggle">Ottieni assistenza e consulenza<span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></span></button><div id="advice-content" class="toggle-content"> <div data-service-name="CIF" class="help-advice"> <p><a href="https://ec.europa.eu/eu-rights/enquiry-complaint-form/home?languageCode=it&origin=yec_Work and retirement">Per saperne di più sui tuoi diritti nell'UE / risolvere i problemi incontrati con una pubblica amministrazione</a></p> </div> <div data-service-name="ASF"> <p>Puoi anche utilizzare il <strong><a data-linkid="99515abc-5143-4601-834f-d58adec3d203" href="https://asf.youreurope.europa.eu/?lang=it" title="strumento di reperimento di servizi di assistenza">servizio di assistenza</a></strong> per trovare l'aiuto giusto per te.</p> </div> </div> </div> <div id="last-checked"><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#calendar"></use></svg>Ultima verifica: 28/08/2024</span></div> </div> </div> <div id="share-page"> <div>Condividi questa pagina</div> <ul> <li><a href="https://www.facebook.com/share.php?u=https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_it.htm" title="Condividi su Facebook" target="_blank" rel="nofollow" id="sh-facebook"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#facebook"></use></svg><span>Facebook</span></a></li> <li><a href="https://www.linkedin.com/sharing/share-offsite/?url=https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_it.htm" title="Condividi su linkedIn" target="_blank" rel="nofollow" id="sh-linkedin"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#linkedin"></use></svg><span>Linkedin</span></a></li> <li><a href="https://twitter.com/intent/tweet?text=Imposte%20sul%20reddito%20all'estero&url=https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_it.htm" title="Condividi su X" target="_blank" rel="nofollow" id="sh-twitter"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#twitter"></use></svg><span>X (Twitter)</span></a></li> <li><a href="mailto:?subject=Imposte%20sul%20reddito%20all'estero&body=https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_it.htm;" id="sh-email" title="Condividi per e-mail" rel="nofollow"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#email"></use></svg><span>e-mail</span></a></li> </ul> </div> </main> <footer id="footer-content" class="ye_footerpage"> <section id="feedback-bar"> <div class="container"><button id="feedback" class="standard arrow toggle">Feedback sulla qualità<span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></span></button><form id="feedback-form" class="toggle-content" method="post" name="fm" action="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_it.htm" autocomplete="off" novalidate><input autocomplete="false" name="hidden" type="text" style="display:none;"><input type="hidden" name="section" id="section" value="/citizens/work/taxes/income-taxes-abroad/"><p class="success">Grazie per il tuo contributo. 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Imposte sul reddito all'estero - Your Europe