TaxCompass rät nie. Jede Antwort stützt sich auf italienische Primärquellen, die du selbst öffnen und prüfen kannst – dieselben Dokumente, die ein commercialista zitieren würde. Hier steht genau, was wir indexiert haben.
Aus unserer Wissensbasis
Italian State — Gazzetta Ufficiale
The official database of Italian legislation. We index the primary tax law itself — the TUIR income-tax code, the VAT decree, the annual Legge di Bilancio, the forfettario law (L. 190/2014), the impatriate decree, the immigration code and the Civil Code's company rules — article by article, in their currently-in-force version.
Italian Revenue Agency
How the tax authority actually applies the law: circolari, risoluzioni and provvedimenti that interpret the rules, plus the evergreen taxpayer guidance pages — the regime forfettario rules, codice fiscale, e-invoicing and the F24 payment form.
National Social Security Institute
The social-security side: circolari and messaggi on the Gestione Separata, contribution rates, minimums and ceilings — the rules behind the 26.07% that catches so many freelancers by surprise.
Camera dei Deputati — Servizio Studi
Why the laws were written: the Chamber of Deputies' research-service dossiers (the “schede di lettura”) that explain the intent and mechanics behind the Leggi di Bilancio, the 2023 tax-reform delegation, the flat-tax and forfettario threshold changes, and the superbonus.
MEF — Dipartimento delle Finanze
Italy's bilateral tax conventions with ~100 countries — the rules that decide which country taxes your income, break tax-residency ties, and cap withholding on cross-border dividends, interest and royalties. Essential for anyone moving to, or working with, Italy from abroad.
European Union — EUR-Lex
EU-level law that frames the Italian rules: the VAT Directive (2006/112) behind cross-border and intra-EU VAT, the anti-avoidance directives (ATAD, DAC6/DAC7), and Regulation 883/2004 on social-security coordination — the legal basis for A1 certificates and where contributions are due when you work across EU borders.
OECD
The OECD Model Tax Convention and its official Commentary — the interpretive scaffolding behind every bilateral treaty. It defines what the treaty terms actually mean: permanent establishment, the tax-residence tie-breaker, business profits, and the 183-day rule for employment income.
Normattiva — L. 190/2014 · TUIR
Year-pinned reference tables parsed from the statute: the forfettario profitability coefficients by ATECO group (L. 190/2014, Allegato 4) and the IRPEF brackets (TUIR art. 11) — each linked back to the law it comes from.
European Commission
The EU's annual economic review of Italy — the Commission's Country Reports and Country-Specific Recommendations. This is where Brussels comments on the forfettario, the flat tax and the tax wedge. Crucially, these are non-binding analysis and recommendations, not orders: the source that lets you check what the EU actually said versus the headline.
ISTAT
The official ISTAT ATECO 2025 activity classification — one citable entry per 6-digit code, with its Italian and English title and section/division/group hierarchy. It maps what you actually do to the code you register, and the forfettario coefficient that follows from it.
Wenn du eine Frage stellst, holen spezialisierte Agenten die passendsten Textstellen aus diesen Quellen, und ein einzelner Autor formuliert die Antwort – mit einem Beleg zu jedem Satz, den er stützt. Ein Prüfer kontrolliert, dass jede zitierte Stelle wirklich existiert, bevor du sie siehst; die Zahlen kommen aus einer deterministischen Steuer-Engine statt vom Modell, und ein zugelassener commercialista gibt frei, bevor etwas eingereicht wird. Du kannst die Quelle hinter jedem Satz öffnen und selbst nachlesen.
TaxCompass bietet belegte Orientierung, keine Steuerberatung. Lass dir immer von einem qualifizierten commercialista bestätigen, bevor du einreichst.
