The Italian Revenue Agency has announced the publication of Circular No. 20/E of 4 November 2024, which provides guidance on tax residence for natural persons, companies, and other entities following the amendments made by Legislative Decree No. 209 of 27 December 2023. An English-language translation of the Circular has also been published.
Some of the main points of the guidance provided by the Circular are summarized as follows:
Tax Residence of Natural Persons
With respect to nat…