Guide · Moving abroad

Moving to Italy: registration, taxes and health insurance

As of November 2026 · about 8 minutes' read

As an EU citizen you need no visa and no work permit for Italy. You may enter, live, work and buy property there. There is still plenty to sort out: registering with the municipality, working out where you pay tax, and health cover that Italy recognises. For pensioners, the south also offers a special flat tax.

Registration: codice fiscale and residenza

You may know the first step from buying a house: nothing works in Italy without a codice fiscale, the tax code. You get it from an Italian consulate abroad or from the Agenzia delle Entrate in Italy.

If you stay longer than three months, you register your residence at the municipal registry office (“ufficio anagrafe”). This is called “iscrizione anagrafica”, or simply residenza. The municipality then checks that you really live at the address, usually with a visit from the local police. To register, you must show how you support yourself:

• Employees: employment contract or payslip.
• Self-employed: registration with an Italian VAT number (“partita IVA”).
• Pensioners and people not working: sufficient means, such as a pension statement or bank statements, and health insurance valid in Italy.

With your residenza you get an Italian identity card (“carta d'identità”) and can register with the health service. In Germany you deregister at the residents' registration office. That is a precondition for no longer being fully liable to tax there, but on its own it is not enough.

Tax residence and income tax

You are tax resident in Italy if, for more than 183 days of the year, you are registered in the population register, are physically present in the country, or have the centre of your life there. You then pay income tax (“IRPEF”) on your worldwide income. Rates are progressive from 23 to 43 per cent, plus regional and municipal surcharges. You file the return in the year after the income, and many newcomers use an accountant (“commercialista”) or a tax assistance centre (“CAF”).

Many people overlook one obligation: as a resident you declare your assets abroad on form “RW”, meaning accounts, securities and property in Germany or elsewhere. Two Italian taxes apply:

• IVIE: 1.06 per cent a year on property abroad, with credit for property tax paid in the other country. If you keep your house at home, this costs you money every year.
• IVAFE: 0.2 per cent a year on accounts and securities abroad. For current accounts a fixed amount of 34.20 euros applies instead.

If you keep a home in Germany, Germany may continue to treat you as fully liable to tax. Which country takes precedence is then set by the double taxation treaty. If you hold at least 1 per cent of a company, moving abroad can trigger an exit tax in Germany. Have that checked beforehand.

German pension and the 7% tax in the south

The German pension insurance pays your pension to Italy too. Tell it your new address, and return the annual life certificate it sends you. For tax, the treaty between Germany and Italy roughly provides that the statutory pension and occupational pensions are usually taxed in Italy as the country of residence, while civil-service pensions are generally taxed in Germany. In Germany, the Neubrandenburg tax office is responsible for pensioners living abroad.

There is a special scheme for pensioners: if you receive a foreign pension and move your residence to a small municipality in southern Italy, you can have all your foreign income taxed at a flat 7 per cent.

The scheme pays off mainly with higher pensions and investment income. Whether your pension is taxed in Italy at all under the relevant treaty, and how the transitional rules for the new population limit work, is best checked with an Italian tax adviser.

Health insurance

The public health system is the “Servizio Sanitario Nazionale” (SSN), run through the regional health authorities (“ASL”). How you get in depends on whether you work or draw a pension:

• Pensioners with German statutory health insurance: your health insurer issues form S1. With it you register with the ASL, choose a family doctor and receive the health card (“tessera sanitaria”). Your German insurer bears the costs.
• Employees and self-employed: working in Italy makes you insured with the SSN.
• Not working and not yet retired: to register you usually need private health insurance that gives full cover in Italy. The ASL can tell you how to join the public system later.

Even within the SSN you pay a co-payment (“ticket”) for many services, such as specialists and tests. Waiting times vary widely between regions. The German liaison office for health insurance abroad, the DVKA, can answer questions about the S1 procedure.

Car and driving licence

A driving licence from another EU country remains valid in Italy. When it expires, you renew it under Italian rules, including a medical check.

Italy is strict about foreign number plates: anyone registered as resident in Italy for more than 60 days may in principle no longer drive a car registered abroad. There are exceptions, for example for company and leased cars with the right papers. So plan to re-register your car straight away. That involves a technical inspection and registration with the vehicle authority (“Motorizzazione”). Many people use an agency for it.

Language and daily life

In South Tyrol you can get through daily life in German, and often around Lake Garda and in holiday resorts too. Elsewhere you need Italian, at public offices, at the doctor's and with tradespeople. Ideally, start learning before you move.

Expect bureaucracy: appointments, forms and stamps take time. A local accountant and a patronato or CAF for applications are invaluable for many newcomers. If you want to buy a house before you move, read Buying a house in Italy as well.

This article gives a general overview and is not a substitute for legal or tax advice. Rules, fees and tax rates change. Check them before you move with a tax adviser or lawyer in your home country and in Italy.