It Cross Border

Italy cross-border tax for tax year 2026: who is resident (TUIR art. 2 as reformed from 2024, 183 days counting part days, civil-law residence, domicile as the centre of personal and family relations, physical presence; company residence under art. 73), AIRE registration, arriving under the impatriati regime, the EUR 300,000 flat tax on foreign income and the 7% pensioners' option, leaving (exit tax under art. 166 for companies and anyone carrying on a business), non-residents with Italian income, withholding on outbound dividends, interest, royalties and fees, and the foreign tax credit (art. 165). Trigger on: moving to Italy, leaving Italy, non-resident Italy, expat Italy, Italian tax residence, AIRE, exit tax Italy, imposizione in uscita, digital nomad Italy, ritenuta non residenti. Out of scope, see sibling skills: it-impatriati (full regime rules), it-income-tax, italy-payroll, it-inps-contributions, italy-transfer-pricing, italy-crypto-tax.

mkdir -p ~/.claude/skills/it-cross-border
curl -L https://claudskills.com/skills/it-cross-border/SKILL.md \
  -o ~/.claude/skills/it-cross-border/SKILL.md

@misc{it-cross-border-2026,
  author    = {openaccountants},
  title     = {It Cross Border [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/it-cross-border/}
}