Stephen Feeney's Expertise on Moving to Italy

By Gemma Sudlow, EVP, Group Commercial and Marketing

Breathtaking landscapes, superb healthcare, and, of course, the food. It’s perfectly understandable why the trend of Americans moving to Italy shows no signs of abating. Beyond the fantasy, though, moving from the United States to Italy requires careful planning to ensure that personal belongings are properly documented and qualify for the necessary customs and tax exemptions. To gain a better understanding of the extensive considerations involved, I sat down with Cadogan Tate’s International Shipping Consultant Stephen Feeney. A long-standing employee of Cadogan Tate, Stephen has a wealth of knowledge and experience on this subject. He was kind enough to share his expertise on everything from shipping invoices to rental properties to tax codes.

Gemma Sudlow: What documents should an American prepare before shipping personal belongings to Italy?

Stephen Feeney: The client should prepare a complete shipping invoice listing every item being imported, including a detailed description, materials, date or approximate date of purchase or manufacture, quantity, and value. A complete packing and casing list should also identify the contents of every box, crate, pallet, or case and correspond with the shipping invoice. If artwork, antiques, or collectibles are included, a separate and more detailed inventory should be prepared for each item, including the artist or maker, title or description, materials, dimensions, date, provenance if available, and value. Images of all artwork should also be included, preferably showing identifying marks, signatures, labels, or other distinguishing features.

GS: Does the client need an Italian Codice Fiscale and proof of residence?

SF: Yes. The client should obtain an Italian Codice Fiscale (Fiscale Code) before arriving in Italy whenever possible. The client should also be prepared to demonstrate that he or she is transferring normal residence to Italy. If the client owns the property, a copy of the deed (atto di compravendita) or other proof of ownership should be kept available. If the client is renting, a copy of the signed lease (contratto di locazione) should be maintained. These documents may be requested as evidence of the client’s new residence, although a deed or lease is not necessarily required with every shipment.

GS: Are utility bills required to establish the client’s residence?

SF: Utility bills are generally supporting documentation rather than a universal requirement for the household-goods customs exemption. Nevertheless, copies of utility bills can be useful if customs authorities request additional evidence that the client has established residence in Italy. The client should therefore retain copies of the lease or deed, utility bills, and other documentation demonstrating the transfer of residence from the United States to Italy.

GS: How long does the client have to import personal belongings tax-free after moving to Italy?

SF: There is an important 12-month period, but it is not a general one-year tax-free period for anything the client wishes to import. Under the applicable customs rules, the client generally must have lived outside the European Union continuously for at least 12 months, and qualifying personal property generally must have been owned and used at the former residence for at least six months. After establishing normal residence in the EU, qualifying personal property generally must be entered for free circulation within 12 months. Multiple shipments may generally be made during that period, provided the applicable conditions are met.

GS: Do any forms need to be notarized or signed by an attorney?

SF: Not necessarily. Not every customs form must be notarized or signed by an attorney. Certain declarations may be submitted on plain paper or as a declaration in lieu of an affidavit (dichiarazione sostitutiva dell’atto di notorietà). However, individual documents can have different requirements, particularly U.S. documents being used for Italian immigration, property, tax, or other legal purposes. Depending on the document, a certified copy, translation, apostille, notarization, or other authentication may be required. The client should therefore have the customs broker review the documentation before shipment and, where property, immigration, or high-value artwork is involved, have an Italian attorney or qualified professional confirm the requirements for the specific documents.

To enquire and learn more about Cadogan Tate’s International Shipping Services, click HERE.