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CI533 Mod. EP - I/3 MODULO DA COMPILARE SECONDO LE NOTE ILLUSTRATIVE PER: NACH DEN ANMERKUNGEN AUSZUSTELLENDER VORDRUCK F R: DOMANDA DI ESENZIONE DALL'IMPOSIZIONE ITALIANA SULLE PENSIONI E/O SULLE ALTRE REMUN ER AZ IO NI AN A LOGHE - L'ENTE O L'ISTITUTO EROGANTE ITALIANO - DIE/DEN ITALIENISCHE/N AUSZAHLUNGSPFLICHTIGE/N ANSTALT/TR GER - L'AMMINISTRAZIONE FISCALE DELLO STATO DI RESIDENZA ANTRAG AUF BEFREIUNG VON DER ITALIENISCHEN BESTEUERUNG VON RENTEN UND/ODER HNLICHEN BEZ GEN - DIE STE.

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Innanzitutto bisogna precisare che per poter richiedere il trasferimento della pensione all'estero è necessario ottenere la residenza fiscale e quindi risiedere stabilmente nel Paese prescelto per almeno 183 giorni l'anno – circa 6 mesi – e non avere quindi né domicilio né dimora in Italia per metà dell'anno.

La regola generale è che un pensionato espatriato che percepisce una pensione di fonte italiana deve tassare tale reddito in Italia (Stato della fonte). Successivamente, tale reddito deve essere assoggettato a tassazione anche nello Stato di residenza fiscale.

Il pensionato può aprire un conto corrente presso qualunque sportello bancario localizzato sia all'estero che in Italia e comunicarne i dati alla sede Inps che gestisce la sua pensione e alla banca che gestisce i pagamenti, al fine di avere l'accredito diretto dei ratei di pensione.

Per trasferire la pensione all'estero l'operazione fondamentale è cambiare la residenza fiscale. Senza questo fondamentale passaggio non è possibile pagare le tasse locali, ossia applicare il regime fiscale del Paese estero di nuova residenza per l'assegno previdenziale erogato da un ente pensionistico italiano.

Basta comunicare all'INPS la modalità preferita per il pagamento: accredito su conto corrente bancario o allo sportello. Nel primo caso, deve solo indicare gli estremi del conto estero su cui vuole ricevere il bonifico.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232