The most common rental contracts in Italy
Italy’s laws strongly favor the renter (see L.n.392/1978 called the ‘Fair Rent’ Act, L.n.431/1998, and even the Constitution, all of which are available in English). Landlords cannot arbitrarily evict tenants without paying serious compensation, even in the case of non-payment by the tenant. The eviction process can sometimes be very long given the corresponding legal process. Some cases have lasted upwards of two years.
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Cedolare Secca, Airbnb and Short Term Rental taxation in Italy
2017 brought with it a new set of rules regarding short-term rentals (affitti brevi). These concern those who obtain income from apartment rentals and/or holiday homes as well as through intermediaries such as Airbnb and other similar online platforms (piattaforma online), all of which manage reservations and process payments online while retaining a service commission. There are a number of caveats regarding the cedolare secca in particular as well as an ongoing controversy in the European courts.
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June 2021
AuthorAfter moving back to Italy from the United States in 2013, I realized how much an accounting and tax firm was needed to help expats living in Italy to comply with the local tax regulations. |