HOW TO DETERMINE IN WHICH COUNTRY A NATURAL PERSON LIVING IN ITALY AND IN SWITZERLAND IS TO BE REGARDED AS RESIDENT

For the purpose of Italian law, someone living in Italy as well as in Switzerland shall be regarded as officially resident in the country where he or she has a permanent address (and the associated dwelling). This is how the Agenzia delle Entrate —a department roughly comparable to HMRC— has replied to a question (no. 294 / 2019), adding for clarity that if that person were to have a permanent address and dwelling in both Italy and Switzerland, then the country of his residence shall be determined on the basis of further secondary criteria, such as where the so-called “centre of vital interests” (job, property, personal relationships…) lies, usual place of abode and citizenship.