Head of International Corporate Law and Fintech Practice
Expert in fintech, crypto, and international corporate law with over 20 years of experience. Specializes in crypto licensing (VASP/CASP), iGaming business support, and international structuring, asset protection, and OSINT analytics for risk assessment and due diligence.
Case: TAX RESIDENCE WHEN MOVING FROM ITALY TO DENMARK
Fyl Nazar Client: Individual, tax resident in Italy
Region: Rome, Italy
Target: Establishing the optimal strategy for moving to Denmark and settling your tax status
Customer request
In March 2025, the law firm “Prikhodko and Partners” was approached by a client who had been living in Italy since May 2022 and was planning to move to Denmark.
The main issues concerned determining the optimal date of relocation, establishing tax residency, taxation of income in both countries, and minimizing administrative procedures.
The client was particularly concerned about the tax consequences of a mid-year move (planned move on July 1) and the risk of dual tax residency. A detailed analysis of the tax legislation of both countries and the international double taxation treaty between Italy and Denmark was required.
The client contacted us with a request for a comprehensive tax analysis and development of an optimal strategy for changing residency.
Stages of cooperation
🔹 03/10/2025 — first consultation with a specialist from “Prikhodko and Partners”, during which the client’s tax status in Italy, sources of income, and details of the planned move to Denmark were clarified.
🔹 03/12/2025 — signing of a tax consulting agreement.
🔹 03/15/2025 — client fills out a detailed questionnaire regarding tax status, property, and income.
🔹 03/22/2025 – a detailed analysis of the criteria for tax residency in Italy and Denmark, as well as the provisions of the double taxation agreement, was provided.
🔹 03/30/2025 — the optimal strategy for changing tax residency while minimizing double taxation risks was developed and presented to the client.
🔹 04/05/2025 — a step-by-step action plan has been prepared detailing the necessary procedures for exclusion from the Italian register and registration with AIRE.
🔹 04/15/2025 — provided advice on the procedure for obtaining residency in Denmark and interaction with Danish tax authorities.
🔹 04/20/2025 — recommendations have been developed on optimal documentation to confirm a change in the center of vital interests.
Results
🔸 The client received a clear understanding of the tax consequences of moving from Italy to Denmark.
🔸 An optimal strategy for changing tax residency has been developed, taking into account the specific date of moving.
🔸 Detailed instructions have been prepared for exclusion from the Italian resident register and registration with AIRE.
🔸 Recommendations are provided regarding the necessary documentation to confirm a change in the center of vital interests.
🔸 A plan for interaction with the tax authorities of both countries has been developed to avoid double taxation.
Comment from “Prikhodko and Partners”
This case demonstrates the importance of professional planning when changing tax residency between EU countries, especially when moving in the middle of the tax year.
The client received not only theoretical knowledge of tax legislation, but also a practical action plan to minimize the administrative burden and avoid double taxation.
Our team, “Prikhodko & Partners”, has a successful track record of supporting tax issues during international relocation in various EU countries and beyond.
We understand the specifics of each jurisdiction and help clients develop the optimal strategy taking into account international agreements, national legislation and individual circumstances.
>📞 If you are also planning to change your country of residence, contact us. We will offer the optimal tax strategy, help you prepare the necessary documentation, and ensure the legal settlement of your tax status.
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