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Fictitious Tax Residence and Corporate “Esterovestizione”: Legal Defence with ICAA

Are you under investigation for fictitious tax residence abroad or corporate esterovestizione?
Italian authorities are increasingly targeting companies incorporated abroad but managed from Italy, accusing entrepreneurs of falsely transferring their tax residence to reduce taxation.

At the ICAA International Criminal Law Firm, we specialise in defending against these allegations, providing strategic legal and documentary defence in Italy and abroad through our international network.

What is “Esterovestizione”

Esterovestizione occurs when a company formally incorporated abroad is deemed fiscally resident in Italy, because its effective management and control are exercised from Italian territory.
Authorities presume it when:

The company is controlled by Italian shareholders;

Contracts and decisions are negotiated in Italy;

Administration or accounting is handled by Italian professionals;

The company’s main clients or suppliers are Italian.

For individuals, fictitious tax residence arises when someone claims to reside abroad but keeps in Italy the centre of personal and economic interests — family, property, or business management.

Consequences

The impact is severe: the entire foreign income may be taxed in Italy, with penalties from 100% to 200% of unpaid taxes.
In serious cases, prosecutors can charge fraudulent tax declaration, punishable by up to six years of imprisonment and asset confiscation.

ICAA’s Defence Strategy

We build an evidence-based defence to prove the real economic substance of your foreign structure.

Collection of proofs of genuine operation: leases, utility bills, bank statements, tax registrations, payrolls.

Demonstration of a real operational headquarters abroad with staff, offices, and decision-making autonomy.

Production of board minutes, company resolutions and correspondence showing that strategic decisions are made abroad.

Application of Double Tax Treaties to avoid overlapping taxation.

In criminal proceedings, demonstration of lack of intent (dolo) or good faith, essential to exclude liability.

Immediate Legal Action

Timing is critical. We examine notifications, procedural terms, reasoning, and tax evidence to challenge presumptions and rebuild the legitimate business rationale behind foreign operations.

With offices and partners in Milan, Rome, Naples, London, Lugano, Dubai, and Hong Kong, ICAA ensures coordinated tax and criminal defence across multiple jurisdictions.

If you are accused of esterovestizione or fictitious residence, act now.
A timely defence can prevent criminal prosecution and protect your business.

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