EU/EEA/Swiss free movement (registration with the anagrafe) (Iscrizione anagrafica cittadini UE)

EU/EEA/Swiss free movement (registration with the anagrafe) is a residence route in Italy (Libera circulație UE / AELS). Register at comune within 3 months; non-active: sufficient resources + health insurance. Permanent right after 5 yrs. Naturalisation: EU 4 yrs, Swiss/non-EU 10 yrs; Italian B1. Gov fees ~€50 (family of 3).

Planning reference · Data snapshot 2026-10

Figures and requirements are indicative database snapshots, not newly verified eligibility decisions or personalised tax calculations. A residence permit does not automatically determine tax residence. Confirm conditions, deadlines and amounts in their original currency with the relevant authorities.

Tax residence in Italy

Anagrafe registration, domicile (centre of personal/family ties) or presence for >183 days of the year → arrive by ~1 July

All-or-nothing year (treaty may split); registration = rebuttable presumption since 2024; physical days not strictly needed; flat tax 24-bis

Residence certificate: Agenzia Entrate certificate of residence

Your previous country applies its own residence tests separately. If both countries treat you as resident, the applicable tax treaty may resolve treaty residence.

Relocation planning guides

Open Italy on the interactive map →deschideți în baza de date → →Pagina oficială ↗

EU residence rights and relocation planning →

Requirements at a glance

There is no minimum stay to keep the permit. Spouse and children can usually be included. Permanent residence: after 5 years. Citizenship can be possible after about 4 years.

How holders are taxed

Worldwide 23–43%; €300k flat tax option on foreign income

Next steps

Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.

Categorie	Libera circulație UE / AELS
Investiție	—
Taxe (familie)	CHF 50
Venit / an	—
Active	—
Ședere min.	0
RP	5
Cetățenie	4
Muncă	yes
Eligibil	EU/EEA/CH only
Impozit	Worldwide 23–43%; €300k flat tax option on foreign income
La data de	2026-10

Pagina oficială

deschideți în baza de date →

General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.