I moved to Italy last year and worked for 3 months there before moving to Germany for another job and live here since July.

I will file a tax return here for sure (mainly because I know I will get a taxback since I was overtaxed one month for lack of local knowledge).

I don't really want to bother doing so in Italy though... I earned quite a low income during those 3 months (as a salaried employee) and if I had any tax to get back it would be very low anyway.

So all of my salary in Italy was as a salaried employee, but within the same year I got a second source of income which was my job in Germany (never at the same time, left one for the other) - also as a salaried employee.

So I have to file a tax return in Italy?

BTW, I'm an Italian citizen.


Edit: This is not a duplicate of Do Italian Citizens living abroad have to pay taxes to Italy? as that question asks in a very generic way if any citizen living outside the country need to file the return; my question is regarding a citizen who was a resident for a short period within the year and moved to another EU country.

As per these instructions for Italy and these for Germany, it is unclear, since the only source of income was as a formal employee but I have a residency move within the year.

  • 1
    I believe this is answered in the linked question - but if I'm missing something please do flag it to reopen.
    – Mark Mayo
    Mar 1, 2017 at 3:33
  • In Portugal and Spain you need to live there more than 180 to have the obligation to file taxes there. No idea about Italy. Mar 2, 2017 at 5:01
  • Yeah Italy seems to have a similar rule about paying taxes there; but I still haven't found anything clear on filing the tax return.
    – LFLFM
    Mar 2, 2017 at 10:15
  • What did you do in the 3 months not covered by your question, i.e. from Jan 2016 to March 2016 roughly? Did you have another job in Italy? Did you declare your residences correctly and promptly? (i.e. register and de-register as a resident in Italy and Germany and wherever you were before that)
    – mts
    Jul 19, 2017 at 10:40
  • 1
    You are probably right on not de-registering, only foreigners need to. My take on the tax thing is that you are probably fine not doing a declaration in Italy. From how you describe it we can leave out the period you spent in Brazil. For Italy it counts only the 3 months you were there and for Germany since when you took residence there, due to the double taxation agreement. When you only have one salaried job in Italy AFAIK you don't have to make a declaration, so good for you. Would that be enough to make it a useful answer for you? Be aware I am neither a lawyer nor a tax assistant.
    – mts
    Jul 25, 2017 at 16:59


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