
LEXIA provides highly specialized tax services to individuals and families with complex estate, focusing on estate planning, international tax matters, and full compliance with both Italian and foreign tax regulations. Our goal is to manage, protect, enhance, and efficiently transfer wealth in a fully compliant and tax-efficient manner.
We offer tax advice in all key areas of individual taxation, including entrepreneurs and professionals. Our tax services are delivered through a multidisciplinary approach and close collaboration with our Wealth Management & Trust, Real Estate & Property Management and Private Tax teams.
We assist clients in tax planning: in the evaluation of their tax residence, in dealing with taxation of foreign-sourced income and assets, always in compliance with double tax conventions (if in force) and with reporting obligations.
LEXIA has gained significant experience in assisting individuals for the option of Italy’s special tax regimes, including the “new residents” regime (payment of an annual flat tax on foreign income, equal to €200,000), the “impatriates” regime for individuals who work in Italy for most of the tax year and transfer their residence there (under certain conditions), and the “retirees” regime for recipients of a pension from a non-Italian social security fund who transfer their residence to one of the municipalities in Southern Italy (payment of a 7% substitute tax on foreign-source income).
We handle the filing of income tax returns, including sections related to foreign-held assets (Forms RW, RM, RT), we assist our clients with supporting documentation, and ensure compliance with all ancillary requirements. For clients with VAT numbers, we offer accounting, VAT management, periodical filings, and statutory bookkeeping services.
We provide tax advice on the transfer (mortis causa/inter vivos) of assets and rights (of any kind: real estate, shareholdings, etc.), located in Italy or abroad, in compliance with Italian and foreign legislation.
We provide tax advice on domestic and foreign trusts, with particular attention to the tax aspects related to the life of the trust (transfer of assets and rights into the trust, distribution of assets and rights to beneficiaries, transactions carried out by the trustee), including cross-border contexts.
We also offer assistance in handling the payment of IMU (property tax) for properties held in Italy and IVIE (property tax for properties held abroad) for those held abroad, taking care of both the calculation and the filing and submission of tax declarations.
We provide tax advice on the transfer of works of art and collectibles, taking into account their specific nature and the special provisions of tax law.