Workshop "Residenza fiscale Italia-Svizzera"

Tax residence between Italy and Switzerland: the risk of double taxation

Recent regulatory changes in Italy and the wavering attitude of the Swiss authorities have created fertile ground for tax audits and disputes over fiscal residence, especially for managers and entrepreneurs who frequently move between the two countries.

The strengthening of the Italian Tax Agency’s databases—now capable of tracking physical presence on a sub-daily basis—and the growing tendency to disregard the taxpayer’s economic center of interests, focusing instead on personal and family ties, call for a proactive defense strategy.

The workshop provides a comprehensive overview of emerging issues and outlines strategic guidelines to effectively protect one’s fiscal interests.