Brexit and Italian Residence

Last minute Brexit questions

There is little time left to the end of the Brexit transition period (31 December 2020).

This has increased interest from British citizens for questions about Italian immigration rules, Italian residence registration, cross-border estate and tax planning and more.

Here are some questions and answers that have helped thousands of British people to better plan their future.

What is the deadline to apply for Italian residence with less requirements and formalities?

British citizens can apply for Italian residence before the end of the transition period (31 December 2020) as if they were still EU citizens. However, we recommend filing the Italian residence application as soon as possible, since Italian municipalities are expected to be overwhelmed. In particular, they will likely be understaffed due to Covid-19 remote working and overloaded due to an increase of Brexit related Italian residence applications. This can cause delays and increase the risk of complications and, ultimately, an unsuccessful residence application result.

What are there are requirements to apply for Italian residence for a British citizen before the end of the transition period?

Until the 31^st of December 2020 the Italian residence application requirements applicable to British people are the same applicable to any EU citizen. Here is the checklist.

Can a British citizen apply for Italian residence remotely?

British people can apply for residence in person or remotely. Some municipalities only offer the remote option. Most municipalities will accept applications via registered email (in Italian “PEC”).

If a British person files the Italian residence application before the end of the transition period, what are the next immigration formalities?

Any British citizen who is registered as an Italian resident or who has successfully filed an application to become an Italian resident before the end of the transition period will be entitled to apply for and obtain a special long term immigration permit (Permesso di Soggiorno), without the need to go through the Italian consulate. Such immigration permit will be granted automatically, without any significant extra requirement, and will allow to live in Italy seamlessly (for example, including work, study, receive medical treatments).

I am not an Italian resident and I am not going to apply for residence. As a British citizen, what are my options to live in Italy after the end of the Brexit transition period?

In order to live in Italy for more than 90 days within any 180 days after the end of the transition period most British citizens shall apply for a visa through a rather challenging and time consuming process that starts outside of Italy, through the competent Italian Consulate. Some exceptions will apply, for example, to British citizens who are married to a EU or a Schengen citizen who is registered as an Italian resident.

I am married to a EU citizen who is registered as an Italian resident. I am not an Italian resident and I am not going to apply for residence. What are my options to live in Italy after the end of the Brexit transition period?

A British person who does not have any Italian residence status before the end of the transition period, but is married to a EU or a Schengen citizen who is registered as an Italian resident will be entitled to apply for a spouse immigration card (Carta di Soggiorno). The spouse immigration card is rather easy to obtain. In particular, the Carta di Soggiorno process is subject to very limited requirements. The entire process can be completed directly in Italy without going through the Italian consulate.

After I become an Italian registered resident, what happens if I go back to the UK and spend there most of the time?

British citizens are allowed to keep their Italian residence registration (and eventually their immigration permit) even if they spend in Italy just a few days a year.

Does Italian registered residence qualify a British citizen automatically as an Italian tax resident?

Any person who is registered as an Italian resident for more than 182 days during a tax year (1 Jan. – 31 Dec.) qualifies as an Italian tax resident regardless of the time physically spent in Italy. Special regulations apply to resolve issues of dual tax residence and avoid double taxation.

Does physical presence in Italy qualify a British citizen automatically as an Italian tax resident?

Any person who lives in Italy or has in Italy most of his/her interests for more than 182 days during a tax year (1 Jan. – 31 Dec.) qualifies as an Italian tax resident regardless of Italian residence registration status. Special regulations apply to resolve issues of dual tax residence and avoid double taxation.

Brexit: Italian Legal Implications

Here are other questions that often clients ask. The answers depend on several variables. A review of the specific personal case circumstances is necessary.

• If have Italian residence status in 2020 and then I get the Italian immigration permit in 2021, can I keep such permit it even if I de-register from being an Italian resident?
• If I de-register from being an Italian registered resident in 2021, but then continue to spend time in Italy, what are my Italian tax obligations?
• If I register as an Italian resident in 2020, what are my options to bring other family members in 2021?
• If I registered as an Italian resident, what are the options to benefit from the lower Italian inheritance taxation?
• If I do not register as an Italian resident, can I still easily rent or sell my Italian property?
• What are the Italian tax incentives for newly registered residents?
• What are the strategies to leverage the rules set out in the bilateral treaty against double taxation in force between Italy and the UK?

Disclaimer: the above answers are provided with respect to general and/or average situations. Exceptions apply. Each Municipality (Comune) applies its own policies. Specific case circumstances imply scenarios that are different than those described above, including, for example, Italian residence and/or immigration permit denial.

Related posts

• Brexit: Italian legal implications 
• EU Residence Requirements
• Italian Immigration Legal Services
• Inheritance Taxes
• Brexit: il periodo di transizione (Italian Government website)