- Italian National Health Service for Swiss pensioners: increase in minimum premiums.Dear Mr Pogliani Dear Mr Engeler, We are a couple who have lived for many years in Switzerland, where we have built up our pension. We recently moved to Italy and, when we left Switzerland, we cancelled our health insurance because the cost of [Read more]
- The Italian Budget Law 2023 sets the taxation of all OASI and OP pensions wherever they are received at 5%.According to a new rule, any distinction on the tax treatment of pensions depending on where they are received is abolished. The important consequence is that pensions, both OASI and OP, will be taxed at a rate of 5% whether they are channelled to [Read more]
- Taxation of Swiss occupational pensions (2nd pillar OP)On 13 April 2021, the Italian Revenue Agency, in response to a taxpayer’s query, provided very useful guidance on the correct tax treatment of pensions provided by the occupational pension management by private employers (2nd pillar, OP) for [Read more]