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Double taxation refers to the right of two different countries to tax income produced within their territory by the same person. On the one hand there is the country where the income is produced and, on the other hand, there is the country of residence for tax purposes.

There is a risk of double taxation in the following cases where an individual:

1. Ìý

   •ÌýÌýÌýÌý lives in one EU country but work in another

2. Ìý

   •ÌýÌýÌýÌý is posted abroad for a short period

3. Ìý

   •ÌýÌýÌýÌý lives and look for work abroad, but receives unemployment benefits from their home country

4. Ìý

   •ÌýÌýÌýÌý is retired and lives in a country other than the one that pays their pension

In these cases, in addition to the taxation of the country of residence, they may also be subject to taxation in their country of origin.

In order to avoid this, Italy has signed agreements with various countries that have the ultimate goal of excluding double taxation and can be found here. More specifically, these are international agreements with which the contracting