{"id":615,"date":"2019-09-24T09:43:33","date_gmt":"2019-09-24T07:43:33","guid":{"rendered":"https:\/\/www.dinamikastp.it\/how-to-determine-in-which-country-a-natural-person-living-in-italy-and-in-switzerland-is-to-be-regarded-as-resident\/"},"modified":"2021-12-03T16:36:57","modified_gmt":"2021-12-03T15:36:57","slug":"how-to-determine-in-which-country-a-natural-person-living-in-italy-and-in-switzerland-is-to-be-regarded-as-resident","status":"publish","type":"post","link":"https:\/\/www.dinamikastp.it\/en\/how-to-determine-in-which-country-a-natural-person-living-in-italy-and-in-switzerland-is-to-be-regarded-as-resident\/","title":{"rendered":"How to determine in which country a natural person living in italy and in Switzerland is to be regarded as resident"},"content":{"rendered":"\n

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

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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 \u2014a department roughly comparable to HMRC\u2014 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 \u201ccentre of vital interests\u201d (job, property, personal relationships\u2026) lies, usual place of abode and citizenship.<\/p>\n","protected":false},"excerpt":{"rendered":"

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