September 1, 2026Italian Law and You1 Views
Working from Tuscany: Can You Keep Your American Job and Live in Italy?
For many Americans, remote work has changed not only how we work, but also where we imagine we could live. If your office is essentially your laptop and your colleagues are already scattered across different cities and nations, the thought is tempting: why spend another Chicago winter at home when you could be working from a house in Tuscany, an apartment in Rome, or perhaps the small Italian town your grandparents left generations ago?
Until recently, Italy did not have a specific immigration route designed for non-EU professionals who wanted to live in the country while continuing to work remotely. That changed when Italy’s long-awaited Digital Nomad and Remote Worker Visa became operational in 2024.
The new rules have made moving to Italy while maintaining an international career a realistic possibility for some Americans. But there is an important distinction between spending a few weeks answering emails from Italy and actually moving your working life there. The laptop may travel easily. Your legal and tax obligations do not necessarily travel quite so lightly.
Italian law distinguishes between a “digital nomad,” who performs highly qualified work on a self-employed basis, and a “remote worker,” who performs highly qualified work as an employee using technological tools that allow the job to be carried out remotely. Importantly, the employer may be located outside Italy. This makes the second category particularly interesting for Americans who would like to live in Italy without giving up an established career in the United States.
This is not, however, a general “work from Italy” visa available to anyone who can do a job from a laptop. Applicants must meet specific requirements relating to professional qualifications or experience, income, health insurance, accommodation in Italy and previous professional activity. Employees must also provide documentation concerning their employment relationship and employer.
Obtaining the visa is not the end of the immigration process. After entering Italy, the applicant must apply for the corresponding Italian residence permit, the permesso di soggiorno, within eight working days. The permit is generally issued for one year and may be renewed if the applicable conditions continue to be met.
For an American employee, however, obtaining permission to live in Italy is only one part of the picture.
Imagine that you have worked for the same Chicago company for years. Your salary continues to be paid into your American bank account, your boss is still in Illinois, your clients are still in the United States and your job has not changed. From your perspective, perhaps the only real difference is that your desk now overlooks the Tuscan countryside.
From a legal and tax perspective, however, something significant has changed: you are physically performing your work in Italy.
A prolonged working presence in Italy can raise questions involving taxation, employment law, payroll and social security. Depending on the particular circumstances, it may also create tax and compliance issues for the U.S. employer, including the need to consider whether the employee’s activities could contribute to creating a taxable presence, or permanent establishment, in Italy.
This certainly does not mean that an American company automatically acquires an Italian permanent establishment because one employee opens a laptop in Florence. The analysis is highly dependent on the facts, including the employee’s functions, the activities actually performed in Italy, the duration and circumstances of the arrangement and, in particular, the authority the employee exercises on behalf of the company.
It does mean, however, that moving abroad should normally be discussed with the employer rather than treated simply as a change of scenery. A company that is perfectly comfortable allowing an employee to work remotely from another U.S. state may take a different view when “remote” suddenly means another country.
Then there is taxation, probably the area where assumptions can become most expensive.
U.S. citizens generally remain subject to U.S. federal income tax and reporting obligations even while living abroad. Moving to Italy does not make those obligations disappear. At the same time, however, an individual who actually relocates to Italy may become an Italian tax resident.
Under current Italian law, tax residence is not determined simply by where an employer is located, where a salary is paid or by citizenship. For Italian tax purposes, an individual may be considered resident if, for the greater part of the tax year, including fractions of a day, that person has his or her civil-law residence or domicile in Italy, or is physically present in Italy. The rules also contain a presumption, subject to proof to the contrary, for persons registered in Italy’s resident population registry for most of the tax year.
The concept of domicile is also important. For tax purposes, Italian law now defines it principally by reference to the place where a person’s personal and family relationships develop. The familiar idea of simply “counting 183 days” therefore does not always tell the whole story.
Once an individual becomes an Italian tax resident, Italy generally taxes that person on worldwide income, not merely income arising in Italy.
This is where the statement sometimes heard from Americans living abroad — “My income is American, so I pay my taxes in America” — can become dangerous. The United States and Italy have an income tax treaty, and mechanisms such as foreign tax credits can mitigate, and in many cases prevent, double taxation. But the existence of a treaty does not mean that an American living and working in Italy simply gets to choose which country taxes the salary.
For anyone seriously contemplating a move, tax planning is therefore something to do before relocating, not after the first Italian tax return becomes due.
Like previously discussed in this column, there may, however, be some good news on the Italian tax side. Individuals who transfer their tax residence to Italy and meet the applicable requirements may qualify for Italy’s special tax regime for “impatriate” workers. Under the current rules, qualifying employment and professional income from work performed in Italy, up to an annual limit of €600,000, is generally included in taxable income at only 50 percent of its amount. In certain circumstances involving a minor child residing in Italy, only 40 percent of the qualifying income is included in taxable income. The benefit generally applies for the tax year in which Italian tax residence is established and the following four tax years.
The regime is particularly relevant to Americans who intend to continue working remotely for their existing U.S. employer after moving to Italy. Continuing to work for the same employer does not, by itself, prevent access to the regime. It does, however, significantly extend the required period of prior foreign tax residence: generally from three to six tax years, or to seven where the employee had previously worked in Italy for the same employer or a company within the same group before moving abroad. The individual must also satisfy the other statutory requirements, including performing the work predominantly in Italy and meeting the required level of professional qualification or specialization.
For those who qualify, the impatriate regime can therefore materially change the tax consequences of working from Italy. It is also another reason why anyone contemplating the move should obtain tax advice before relocating rather than after Italian tax residence has already been established.
Social security adds another layer. Italy and the United States are parties to a bilateral Social Security Agreement that coordinates certain aspects of the two systems and determines, in the situations covered by the Agreement, which country’s legislation applies. The result depends on the particular employment arrangement and, in some cases, on whether the employee is temporarily assigned to Italy or is instead working there on a more permanent basis. Continuing to receive an American paycheck does not, by itself, answer the social security question.
There is also another misconception that frequently arises among Americans who have fallen in love with Italy: owning a home is not the same thing as having the right to live in it indefinitely.
An American can generally purchase real estate in Italy without becoming an Italian resident. But purchasing a villa in Tuscany, an apartment in Rome or the family home in Abruzzo does not, by itself, confer immigration rights. For short stays, U.S. citizens can generally travel visa-free within the Schengen Area for up to 90 days in any 180-day period. Remaining in Italy on a longer-term basis requires an appropriate immigration status. For qualifying professionals and employees, the Digital Nomad or Remote Worker Visa may now provide one possible route.
This is perhaps the real significance of the new rules. Remote work has made a lifestyle that once required retirement, financial independence or a major career change available to people much earlier in their working lives. For some Americans, maintaining a U.S. career while living in Italy is no longer an unrealistic idea.
But there is a difference between making the Italian dream possible and making it automatic. Moving your desk across the Atlantic can affect immigration status, taxation, employment and social security at the same time, and the answer in one area does not necessarily resolve the others. Having the right visa does not determine where you pay taxes. Paying taxes in Italy does not automatically resolve your social security position. And having an employer who permits remote work does not necessarily mean that the employer has no Italian compliance issues to consider.
So, if the plan is to trade a Chicago winter for a laptop overlooking the Tuscan hills, the idea may be considerably more realistic today than it was only a few years ago.
Just remember that before booking the one-way ticket, it is worth making sure that your job — and not only your laptop — can legally make the trip with you.
Send your questions regarding Italian law to cbortolani@aliantlaw.com and I’ll be glad to answer them.
The content provided in this Q&A column is intended solely for general informational purposes and does not constitute legal advice. The information presented here is not tailored to any specific situation or transaction and should not be relied upon as a substitute for professional legal counsel. Legal issues can vary widely based on individual circumstances and jurisdictional nuances. Therefore, it is crucial to consult with a qualified legal professional regarding your specific case or concerns. Please be aware that no attorney-client relationship is established by accessing or interacting with the information provided in this column. The column’s author and publisher disclaim any liability for actions taken based on the information contained herein.
