Purchasing real estate in Italy by a Swiss citizen is subject to the condition of reciprocity. This means that a Swiss citizen can buy property in Italy only if an Italian citizen can do the same in Switzerland, in accordance with Swiss regulations. This condition is part of the bilateral agreeme...
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But what are the benefits o...
Non-commercial entities, simple companies and natural persons tax resident in the country are required to fiscally monitor real estate held abroad and to pay the Tax on the Value of Real Estate Abroad (IVIE). This obligation involves filling out the RW form in the Income form, and failure to adhe...