Comment & Analysis
IVIE on UK real estate post-Brexit: unexpected surprise?
Those who reside in Italy and own real estate properties abroad, whether located in EU or non-EU countries, are subject to a wealth tax on foreign immovable properties (Imposta sugli immobili situati all’estero, ‘IVIE’), levied on an annual basis at a rate of 0.76% (subject to limited exceptions). IVIE was…
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