Buying your first home in Firenze as an expatriate

Legal assistance for those relocating from abroad and purchasing a residence in Firenze

Buying your first home in Firenze as an expatriate relocating to Italy


The expatriate who has decided to establish residence in Firenze and wishes to purchase a primary residence faces a series of legal and fiscal considerations that differ from those applicable to non-resident purchasers.
First-home (prima casa) tax benefits — which significantly reduce the registration tax — are available to purchasers who establish residence in the municipality of Firenze within eighteen months of the purchase.
The firm is available to assist the relocating expatriate with the eligibility requirements, the contractual process, and the post-purchase compliance obligations.


The purchase procedure in Firenze follows the standard Italian conveyancing model: preliminary contract, due diligence encompassing building compliance, cadastral verification, and encumbrance searches, followed by the notarial deed.
For the expatriate unfamiliar with the Italian system, the firm provides step-by-step assistance in English, ensuring that every phase is managed with full awareness of the client's rights and obligations.


Tax benefits for expatriates — the impatriati regime


Qualifying expatriates who transfer their tax residence to Italy may benefit from the impatriati tax regime, which can reduce taxable employment or self-employment income by fifty percent, up to an annual income threshold of six hundred thousand euros.
This regime, combined with the prima casa tax benefits on the property purchase, can render the relocation to Firenze particularly advantageous from a fiscal perspective.
The firm advises on the eligibility conditions, the application procedure, and the interaction between the impatriati regime and the property acquisition.


How to proceed — preliminary consultation


The first recommended step is to schedule a thirty-minute preliminary consultation, available in English, to evaluate the specific relocation and purchase scenario and identify the applicable benefits and obligations.
The firm outlines the principal steps typically required to complete the purchase and establish residence in Firenze.


  • The L'Aurora Law Firm is available for those seeking excellent virtual legal assistance and ad hoc solutions in Firenze. We offer a wide range of personalized legal services designed to effectively meet the needs of private individuals, businesses and professionals.
  • We remain constantly updated on the latest regulations and the most recent judicial trends, ensuring specific, targeted and cutting-edge legal assistance. Each client has particular and unique needs, which is why we dedicate ourselves to offering personalized and strategic consultations, aimed at resolving every legal issue quickly, effectively and professionally, both in private and work and business contexts.
  • Our methodology is based on a scrupulous and meticulous analysis of each case, offering practical, concrete solutions always oriented towards protecting and safeguarding our clients' rights. For us, mutual trust, absolute transparency and clear communication are fundamental values, and for this reason we maintain continuous, open and direct contact with our clients, keeping them constantly and punctually informed.
  • We provide qualified virtual consultation and assistance in Firenze and in the region of Toscana in various legal areas, including civil, commercial, corporate, labor and criminal law. Whether it involves contract-related disputes, complex family matters or business litigation, we are at your complete service to offer you all the professional support necessary to face every situation with serenity, confidence and complete awareness.
  • We operate with passion, determination and professional rigor to achieve concrete and measurable results, always aiming at the complete protection and safeguarding of our clients' rights and interests. Contact us for an initial introductory consultation and discover how we can be by your side in resolving your legal issues with expertise, seriousness and professionalism.
FAQ
  • Does the law firm handle legal matters related to Firenze?
    • The firm provides specialised legal counsel on matters involving Firenze and the surrounding territory — irrespective of the client's place of residence.
    • From property disputes to local regulations, employment law to family matters: should a case be connected to Firenze or neighbouring municipalities such as Fiesole, Bagno a Ripoli, Impruneta, the firm is available to assist.
    • Consultations are conducted remotely via video call or telephone, without the need to attend the office in person.
    • Book a consultation →
  • Can legal assistance be obtained for a matter involving Firenze without residing there?
    • The firm handles legal matters connected to the territory of Firenze and surrounding municipalities, regardless of where the client is based.
    • Cases involving local real estate, commercial activities, contracts, inheritance and disputes tied to the following areas are fully covered: Fiesole, Bagno a Ripoli, Impruneta, Scandicci, Lastra a Signa, Calenzano, Signa, Sesto Fiorentino, Vaglia, San Casciano in Val di Pesa.
    • The firm is available to provide qualified legal assistance tailored to each specific situation.
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  • Does the firm assist with online fraud, cryptocurrency scams, trading fraud or family law matters connected to Firenze?
    • The firm assists victims of online fraud, cryptocurrency scams and unauthorised trading platforms connected to the Firenze area, conducting a preliminary legal assessment to determine whether the conditions exist to pursue fund recovery, and providing support in filing complaints with the Postal Police.
    • The firm also handles family law matters — separation, divorce, child custody and contested inheritance — connected to the territory of Firenze and surrounding municipalities such as Fiesole, Bagno a Ripoli, Impruneta.
    • Whether the client has been defrauded by a fraudulent broker, suffered losses through an abusive crypto platform, or requires legal support in a family dispute, a remote consultation can be arranged from any location.
    • Book a consultation for your case →
  • Does the firm provide legal assistance for over-indebtedness and debt crisis procedures connected to Firenze?
    • The firm offers specialised legal assistance for over-indebtedness procedures under Italian Law No. 3/2012 and the Business Crisis Code (D.Lgs. 14/2019), assisting both private individuals and sole traders connected to the Firenze area.
    • Available procedures include the debt restructuring plan, the consumer arrangement, and the controlled liquidation of assets — instruments designed to provide a lawful and structured resolution to situations of financial distress.
    • Clients residing in or holding assets within Fiesole, Bagno a Ripoli, Impruneta, Scandicci, Lastra a Signa, Calenzano, Signa, Sesto Fiorentino, Vaglia, San Casciano in Val di Pesa and surrounding municipalities may access these procedures with the support of the firm.
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INTERNATIONAL CLIENTS REQUIRING REAL ESTATE AND INHERITANCE LAW ASSISTANCE IN FIRENZE


  • Real estate acquisition near Firenze for German and Swiss buyers
    • German and Swiss nationals represent a significant share of foreign property purchasers in Toscana. Whether acquiring a primary residence, a holiday home, or an investment property in the Firenze area, the purchaser must contend with Italian conveyancing procedures, cadastral verifications, building compliance assessments, and a taxation framework distinct from that of Germany or Switzerland. The bilateral conventions for the avoidance of double taxation between Italy and each country have direct implications for property income and capital gains. The firm offers dedicated assistance in German legal terminology where required, with the aim of supporting the client's interests from preliminary inquiry through to registration.
    • Schedule a preliminary consultation
  • Purchasing property in Firenze as a British citizen after Brexit
    • Since the United Kingdom's departure from the European Union, British nationals seeking to acquire real estate in Firenze must navigate a distinct regulatory framework. Reciprocity conditions under Italian law must be verified, tax identification must be obtained, and the conveyancing procedure differs markedly from the English system of solicitors and land registry. Furthermore, post-Brexit residence considerations apply where the purchaser intends to reside in the property for extended periods. The firm is available to assist UK clients at each stage of the acquisition process in the Firenze area, from preliminary due diligence and building compliance verification through to notarial deed execution.
    • Schedule a preliminary consultation
  • Selling inherited Italian property from abroad — Firenze and Firenze
    • A non-resident heir wishing to sell inherited property in Firenze faces a series of procedural requirements that must be addressed before any transfer can occur. These include completion of the succession declaration, cadastral alignment, resolution of any building code irregularities, and procurement of the required energy performance certificate. The heir must obtain an Italian tax identification number and may grant a power of attorney to enable the firm to act on their behalf before the notary public. Capital gains taxation for non-resident sellers is governed by specific provisions, and applicable bilateral tax treaties must be considered to avoid double taxation in the country of residence.
    • Schedule a preliminary consultation
  • Cross-border property transactions between France and Firenze
    • French nationals acquiring or inheriting property in Firenze benefit from EU Succession Regulation No. 650/2012, which permits the choice of applicable law for succession matters. However, the Italian conveyancing system, cadastral regime, and building compliance framework remain exclusively governed by Italian law. The firm provides French-speaking clients with structured guidance through each phase of the real estate transaction or succession procedure in Firenze, ensuring alignment with both Italian regulatory requirements and the client's obligations under French fiscal law, including reporting to the Direction générale des finances publiques.
    • Schedule a preliminary consultation
  • Inherited property in Firenze — assistance for Argentine and Brazilian heirs
    • Descendants of Italian emigrants residing in Argentina or Brazil frequently inherit property in Firenze or neighbouring municipalities in Firenze. In many instances, the succession chain involves multiple generations and requires reconstruction of civil status documentation across Italian and South American registries. The firm regularly handles cases involving apostilled foreign documents, consular certificates, and multi-party successions where co-heirs reside on different continents. Where the inherited property is encumbered by debts or building irregularities, the firm advises on acceptance with benefit of inventory under Articles 484 and following of the Italian Civil Code, or on strategic renunciation under Article 519 of the Italian Civil Code.
    • Schedule a preliminary consultation

FREQUENTLY ASKED QUESTIONS FROM INTERNATIONAL CLIENTS IN FIRENZE


  • Is a power of attorney sufficient to complete a property sale in Firenze without being present?
    • A non-resident owner may grant a special power of attorney (procura speciale notarile) to an appointed representative, enabling the sale of property in Firenze without the owner's physical presence at the notarial deed. The power of attorney must be executed before an Italian consulate abroad or before a foreign notary with subsequent apostille and sworn translation.
    • Schedule a preliminary consultation
  • What taxes apply when a non-resident inherits property in Firenze?
    • Inheritance tax in Italy is determined by the degree of kinship between the deceased and the heir, with rates ranging from four to eight percent and applicable exemption thresholds. Non-resident heirs are subject to the same rates as residents. Additionally, cadastral and mortgage taxes apply at the time of succession registration. Bilateral tax treaties may affect whether the inheritance is also taxable in the heir's country of residence.
    • Schedule a preliminary consultation
  • What happens if inherited property in Firenze has building code violations?
    • Building irregularities must generally be resolved before the property can be sold or mortgaged. Options include applying for a sanatoria (retroactive building permit) where the violation is eligible for regularisation, or demolition and restoration to the approved state. The firm assesses the nature of the violation and advises on available remediation options, which vary depending on the type and extent of the irregularity.
    • Schedule a preliminary consultation
  • Do I need to pay IMU property tax as a non-resident owner in Firenze?
    • Non-resident property owners in Firenze are generally subject to IMU (Imposta Municipale Unica) at the applicable municipal rate, which varies by municipality and property category. The primary residence exemption is not available to non-resident owners unless specific conditions are met. The firm advises on the applicable rates and filing obligations.
    • Schedule a preliminary consultation
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Appointments Information

The law firm of Liliana L’Aurora is located at Via Roma 116, Terracina (LT)