Moving to Italy — a guide for Belgian founders
Belgian citizens relocating to Italy to freelance or open a partita IVA.
Market access & permits
As an EU/EEA citizen, Belgian founders enjoy freedom of establishment: no work permit is required. You register your residency with the local comune, get a codice fiscale, and open a partita IVA directly — then the forfettario regime is available on the standard terms.2
Tax residency — where you actually owe tax
Italy taxes residents on worldwide income. You become tax-resident if, for most of the year (183+ days), your registered residence, habitual abode or centre of vital interests is in Italy. Many Belgian founders trip on this when they relocate mid-year or keep a home abroad — the day count, not your passport, decides where you owe tax.3
The forfettario regime & impatriati
Once you're an Italian tax resident, the forfettario regime is open to you on the same terms as everyone else — a coefficient on revenue (set by your ATECO code) and a 5%/15% substitute tax, up to €85,000.2 To register the partita IVA you'll file with the Agenzia delle Entrate.5
If you move your tax residence to Italy and meet the conditions (broadly: not resident in the prior years, and a commitment to stay), the impatriati regime can exempt 50% of qualifying income from IRPEF. For higher earners it can beat the forfettario — worth modelling both. Many relocating Belgian professionals qualify.4
Traps for Belgian founders
- •Belgian indépendants face some of Europe's highest effective rates — Italy's forfettario is often lighter, but confirm your activity's coefficient before assuming the gap.
- •Belgian social-security contributions don't transfer; once Italian-resident you pay INPS Gestione Separata at 26.07% on the coefficient base.
- •Reverse charge usually covers Belgian B2B clients; register the residence transfer to end Belgian tax residency.
Frequently asked questions
Is freelancing in Italy cheaper than in Belgium?
Often, yes — the forfettario's 5%/15% substitute tax on a coefficient base is typically lighter than Belgian progressive rates, though INPS at 26.07% applies. Model your specific revenue and ATECO coefficient before deciding.
Do Belgian founders qualify for the forfettario regime in Italy?
Yes. The forfettario regime is open to Italian tax residents regardless of nationality, subject to the €85,000 revenue ceiling and the standard eligibility rules. Your activity's ATECO code sets the profitability coefficient (40–86%).
Is the impatriati regime available to Belgian founders who move to Italy?
Often, yes. If you transfer your tax residence to Italy and meet the conditions, the impatriati regime can exempt 50% of qualifying income from IRPEF — sometimes a better deal than the forfettario for higher earners.
Other countries
Sources
- 1.Normattiva — D.Lgs. 286/1998 (Testo Unico Immigrazione), art. 26 (lavoro autonomo)
- 2.Normattiva — L. 190/2014, art. 1 commi 54–89 e Allegato 4 (regime forfettario, coefficienti di redditività)
- 3.Normattiva — TUIR (DPR 917/1986), art. 2 (residenza fiscale)
- 4.Normattiva — D.Lgs. 209/2023, art. 5 (regime impatriati)
- 5.Normattiva — DPR 633/1972 (IVA), art. 35 (apertura partita IVA)
Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.