Italy: Doppelbesteuerung in Italien: Was bedeutet und wie kann man sie vermeiden?

Last Updated: 21 June 2019
Article by Arnone & Sicomo

Doppelbesteuerung in Italien: Überblick

Doppelbesteuerung bezeichnet die Situation, in der zwei verschiedene Staaten (d.h. der Staat, in dem das Einkommen erwirtschaftet wurde einerseits, und der Saat in dem der Steuersubjekt seinen steuerlichen Wohnsitz hat) Steuer auf Einkommen desselben Subjektserheben können.

Das Risiko der Doppelbesteuerung besteht in folgenden Fällen:

  • das Steuersubjekt lebt in einem EU-Land und arbeitet in einem anderen Staat;
  • das Steuersubjekt arbeitet für kurze Zeit ins Ausland;
  • das Steuersubjekt wohnt und sucht Arbeit im Ausland, aber bezieht Arbeitslosengeld aus seinem Herkunftsland;
  • das Steuersubjekt ist Rentner und lebt in einem anderen Staat als dem, der die Rente gewährt.

In den oben genannten Fällen kann das Steuersubjekt nicht nur von seinem Wohnsitzland, sondern auch von seinem Herkunftsland besteuert werden.

Um das Risiko von Doppelbesteuerung zu vermeiden, hat Italien Doppelbesteuerungsabkommen mit verschiedenen Ländern geschlossen. Insbesondere handelt es sich um internationale Abkommen, welche die Steuerhoheit der Vertragsstaaten einschränken, um zu vermeiden, dass dasselbe Einkommen zweimal besteuert wird. Die Verträge zielen auch darauf ab, Steuerhinterziehung oder -umgehung zu verhindern.

Doppelbesteuerung in Italien: Vermeidung der Doppelbesteuerung

In Bezug auf Doppelbesteuerungsabkommen ist der steuerliche Wohnsitz des Steuersubjekts von grundlegender Bedeutung, da er die Anwendbarkeit der internationalen Abkommen und die Steuerhoheit der Vertragsländer bestimmt.

Folgende Elemente erlauben, den steuerlichen Wohnsitz eines Steuersubjekts zu determinieren:

  • Ständiger Wohnsitz;
  • Ort der lebenswichtigen Interessen des Steuersubjekts;
  • Gewöhnlicher Aufenthalt;
  • Staatsangehörigkeit;
  • Vereinbarung zwischen den zuständigen Behörden beider Vertragsländer.

Um Doppelbesteuerung zu vermeiden, kann man bei der italienischen Finanzbehörde eine steuerliche Wohnsitzbescheinigung beantragen. Diese kann man der Finanzbehörde des Staats vorlegen, in dem das Einkommen in einem bestimmten Jahr erwirtschaftet wurde.

Wenn man im selben Jahr verschiedene Arten von Einkommen erwirtschaftet hat, die demselben Doppelbesteuerungsabkommen unterliegen, werden die zuständige Behörde eine einzige steuerliche Wohnsitzbescheinigung ausstellen.

In Italien können sowohl natürliche als auch juristische Personen eine steuerliche Wohnsitzbescheinigung beantragen, d.h. zum Beispiel Gesellschaften mit beschränkter Haftung, gewerbliche und nichtgewerbliche Unternehmen, Organismen für gemeinsame Anlagen und Pensionsfonds. Bei Personengesellschaften und anderen steuerlich transparenten" Unternehmen können nur Mitglieder oder Begünstigte mit Wohnsitz in Italien eine steuerliche Wohnsitzbescheinigung beantragen.

In Italien kann das Risiko der Doppelbesteuerung auf unterschiedliche Methoden bekämpft werden:

  • Freistellungsmethode bzw. Befreiungsmethode, d.h. aufgrund der Doppelbesteuerungsabkommen werden besondere Arten von ausländischen Einkünften im Wohnsitzstaat von der Besteuerung freigestellt.
  • Anrechnungsmethode, d.h. die im Wohnsitzstaat zu zahlende Steuer wird um den Betrag gekürzt werden, der schon im Ausland gezahlt werden musste. Die im Ausland gezahlten Steuer werden also von der inländischen Steuer abgezogen.
  • Abzugsmethode bzw. Abzugsverfahren, d.h.die im Auslandgezahlten Steuer werden im Quellenstaat abgezogen. Sie gelten jedenfalls als steuerpflichtiges Einkommen im Wohnsitzstaat.
  • Pauschalierungsmethode, d.h.Die im Ausland besteuerten ausländischen Einkünfte bzw. Vermögensteileeines Steuersubjekts werden um 50% gesenkt.

Doppelbesteuerung in Italien: Doppelte Nichtbesteuerung

Wegen der Vielzahl internationaler Doppelbesteuerungsabkommen (zum Beispiel Italien hat verschiedene Doppelbesteuerungsabkommen mit Deutschland bzw. mit den USA und dem Vereinigten Königreich unterzeichnet) nimm leider das Risiko zu, dass diese zur Steuervermeidung genutzt werden: Es handelt sich um das Phänomen der sogenannte Doppelte Nichtbesteuerung".

Die internationale Gemeinschaft hat verschiedene Maßnahmen zur Verhinderung der oben beschriebenen missbräuchlichen Praxis entwickelt.

Die Rechtsanwaltskanzlei Arnone&Sicomo bietet Rechtsberatung in Fragen der internationalen Doppelbesteuerung.

Im Bereich des Arbeitsrechts unterstützen wir ausländische Arbeiter, die in Italien arbeiten bzw. italienische Arbeiter, die im Ausland arbeiten.

Durch eine detaillierte Analyse der Doppelbesteuerungsabkommen zwischen Italien und anderen Ländern beraten wir Sie über Ihre steuerlichen Verpflichtungen im Staat, in welchem Sie arbeiten bzw. in welchem Sie Ihre steuerlichen Wohnsitz haben.

Wir helfen ausländische Unternehmer ihre steuerlichen Verpflichtungen in Italien nachzukommen.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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