The Client Letter has repeatedly reported on the generous offers made by the Italian state to "returnees" who take up residence in Italy again after working abroad for several years. Nevertheless, in individual cases, with longer stays in Italy, there may also be a risk that the Italian tax office will assume a right to taxation on its own initiative.

In a decision no. 941/2022, the Commissione Tributaria Regionale Emilia Romagna (roughly comparable to the Oberfinanzdirektion) upheld an appeal by a teacher resident in San Marino who was initially considered liable to taxation due to his teaching activities in Italy (18 hours a week). However, the appellant was able to convincingly demonstrate that he effectively resided in San Marino for more than 183 days per year, where he was also able to prove a corresponding home and attachment to the place.

German taxpayers who regularly stay in Italy and wish to avoid the risk of Italian taxation are advised to document border crossings and actual stays in Italy. However, if the requirements for one of the Italian support programmes are met, it may well be worthwhile to transfer one's residence to Italy.