THE SWISS TAXPAYER, VAT NUMBER HOLDER IN ITALY, RISK THE TAXATION IN ITALY

The Court of Cassation, with the ordinance no. 31447 of 5th December 2018, confirmed the decision of the Court of Appeal stating that for a Swiss taxpayer, the Italian VAT number  is a  simple, serious and clear sign of a execution of the profession in Italy, in continuative way, especially if he has also a proporty used is office.

The consequence is the subjection to the Italian tax regime, in compliance to article 14 of the Italian- Swiss Agreement.  This article states that the revenues coming from the freelance activity or other autonomous activities are subjected to taxation in the Country where the activity is performed according to territoriality basis.

It is important for the taxpayer consider carefully his own specific position in order to avoid   the application of a different taxation.

Our staff is available for any clarification.