The most common rental contracts in Italy
Italy’s laws strongly favor the renter (see L.n.392/1978 called the ‘Fair Rent’ Act, L.n.431/1998, and even the Constitution, all of which are available in English). Landlords cannot arbitrarily evict tenants without paying serious compensation, even in the case of non-payment by the tenant. The eviction process can sometimes be very long given the corresponding legal process. Some cases have lasted upwards of two years.
Cedolare Secca, Airbnb and Short Term Rental taxation in Italy
2017 brought with it a new set of rules regarding short-term rentals (affitti brevi). These concern those who obtain income from apartment rentals and/or holiday homes as well as through intermediaries such as Airbnb and other similar online platforms (piattaforma online), all of which manage reservations and process payments online while retaining a service commission. There are a number of caveats regarding the cedolare secca in particular as well as an ongoing controversy in the European courts.
After moving back to Italy from the United States in 2013, I realized how much an accounting and tax firm was needed to help expats living in Italy to comply with the local tax regulations.