
Can Foreigners Avoid IMU Tax in Italy? Rules for Non-Resident Property Owners
Foreigners owning property in Italy often wonder whether they can avoid IMU tax – Italy’s municipal real estate tax. The
Cross-Border Legal & Tax Advisory in Italy.
Real Estate · Corporate · Taxation · Immigration
At MG Law, we provide independent and multilingual legal advisory services to assist international investors in the secure acquisition of real estate in Italy. As a boutique law firm with recognized expertise in real estate, corporate law, and business setup, we ensure that cross-border transactions are managed with the highest level of compliance, professionalism, and risk management, from initial due diligence to the successful execution of the purchase.
Our experienced team of attorneys and chartered accountants provides legal and tax assistance in both fluent Italian and English, ensuring clear communication and personalized support every step of the way.We advise both individuals and businesses across a wide range of practice areas, including Real Estate, Corporate Law, Taxation, Immigration, Citizenship, Visas, Inheritance & Wills, Business Set Up, and other legal matters. Whatever your needs, we are committed to delivering practical, efficient, and tailored solutions.
Many of our clients successfully complete their legal matters without ever travelling to Italy. Whether you are purchasing property, expanding your business, managing tax matters, applying for citizenship or visas, handling immigration procedures, or dealing with inheritance and estate planning, our team can manage the entire process remotely with professionalism and efficiency. Our proven experience, strong track record, and client-focused approach ensure that your interests are protected from start to finish.
A local real estate lawyer is strongly recommended to manage due diligence, cadastral checks and the notarial process. This should be assessed on a case-by-case basis depending on the property and the buyer’s residency status.
Yes, foreign nationals can generally purchase real estate in Italy, subject to reciprocity conditions and standard legal and tax checks. A legal assessment is recommended before proceeding.
Foreign entrepreneurs can establish an S.r.l., a branch, or a subsidiary; the right structure depends on liability, tax and operational needs and should be evaluated case by case.
Foreign entrepreneurs can establish an S.r.l., a branch, or a subsidiary; the right structure depends on liability, tax and operational needs and should be evaluated case by case.
Eligibility depends on the applicant’s ancestral line and applicable rules, which have recently evolved. Rules may vary depending on the client’s personal situation and require a dedicated legal review
Options include the Elective Residence Visa, Digital Nomad Visa, Investor Visa, Family Reunification and Student Visas; each has distinct income and documentation requirements to verify case by case.

Foreigners owning property in Italy often wonder whether they can avoid IMU tax – Italy’s municipal real estate tax. The

Italian inheritance tax for non-residents is a complex issue that affects many international families and investors with assets in Italy.

On 23 July 2026, the Italian Constitutional Court issued Order No. 147/2026, referring key questions concerning Italy’s 2025 citizenship reform