Moving to Italy — a guide for Greek founders

Market access & permits

As an EU/EEA citizen, Greek 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 Greek 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 Greek professionals qualify.4

Double taxation & social security

Italy and Greece have a double-taxation convention signed 3 September 1987, ratified by L. 445/1989 and in force since 20 September 1991. That convention — not general principle — is what decides which of the two countries taxes a given item of income, so it is the document to read before you keep invoicing clients back home.67

On social security, Greece is covered by the EU coordination rules: you are insured in one member state at a time, and periods completed in Greece count toward an Italian pension. In Italy, a freelancer with no professional cassa pays INPS Gestione Separata.8

Traps for Greek founders

• •Coming from the Greek system, note Italy charges INPS at 26.07% on the coefficient base rather than the Greek EFKA fixed contribution classes.
• •Greece has its own incentives for returning and relocating professionals — if you're weighing both, compare them against Italy's impatriati regime.
• •Reverse charge usually covers Greek B2B clients; register the residence transfer to end Greek tax residency.

Frequently asked questions

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