December 5th, 2023
from 11.30 to 12.30
The Tax Law Competence Centre of 精东影业 is organising a webinar aimed at analysing the principles of international taxation related to the taxation of so-called cross-border pensions between Switzerland and Italy. In particular, the webinar aims to present the domestic (Swiss and Italian) as well as the conventional regulations applicable to pension income in cross-border cases, i.e. in the case of Swiss recipients of Italian pensions and in the case of Italian recipients of Swiss pensions (AVS, LPP).
In recent years, the Italian Revenue Agency has published important resolutions concerning the tax treatment of Swiss pensions in Italy, a very hot topic given the important flow of people living in Ticino who, having reached retirement age, wish to move to the Land of the Dolce Vita, also in view of the lower cost of living. At the same time, especially for the wealthiest people, the historical trend - also driven by tax reasons - of Italian pensioners moving to the Canton remains in place. The principles governing the taxation of this transnational income flow, as well as the necessary forms for the correct application of the double taxation convention, therefore require careful analysis and constant updating in the light of the updated practices of the respective tax administrations.
Speaker
Marco Calcagno
Certified Public Accountant, TEP, GISEV Family Office, Lugano
Cost
CHF 100.
Registration deadline
Entry deadline
Friday 1 December 2023