意大利房地产一般概览特别版：适合中国投资者

REAL ESTATE IN ITALY: A GENERAL OVERVIEW SPECIAL EDITION FOR CHINESE INVESTORS

The Firm Longemont was established in 2013 and it is the Incoming Division of the Holidays & Tours S.r.l. (RE), Italy. Since our beginning, we are specialized in the Incoming Tourism from P.R. China, Hong Kong and Taiwan. We target the middle-upper class incoming tourism, by offering an excellent service at a reasonable cost. With a deep understanding of both Europe and Asia cultures, our Team knows that each country has its own diversities. Whether you are thinking to Europe for Leisure of for Business, Longemont will take care of you. Because this is our job: to maximize your happiness.

关于公司关于公司关于公司关于公司

意大利龙之梦旅游服务公司 成立于2013年，是雷焦艾米利亚旅游子公司。

龙之梦作为意大利的一家旅游服务公司。我们专注于来自中国大陆，香港，台湾的游客。

我们的客户主要来自社会中上层的观光游客，为他们提供合理的收费及优质的服务。

我们公司真正的竞争优势在于能够快速深刻地理解顾客的期望并传递最优化的服务。

龙之梦欢迎您来欧洲 ！

Our attorneys are fluent in English and the majority have advanced legal degrees or law firm experience and qualifications from foreign countries. We also have an in-house Technical Department, comprised of experienced property surveyors registered at the Court of Florence, an accountant, and English mother-tongue assistant.

我们的律师能讲流利的英语，并拥有高级法律学位和国外律师事务所的经验及

资格认证。我们也有一个内部技术部门，由注册在佛罗伦萨法院的经验丰富的

物业测量师，注册会计师及母语是英语的助理组成。

We can provide comprehensive legal advice and assistance with all types of commercial and residential real-estate transactions. Our surveyors can produce any necessary appraisals, technical and records inspections for real-estate of any kind and value. Thanks to the extensive professional network we have built up over the years, we are also able to offer an effective nationwide property-finding service. For more information, please visit our website: http://www.longemonttour.com/ or contact us for specific requests at: info@longemonttour.com

我们可以为所有类型的商业和住宅房地产交易提供全面的法律咨询和援助。我

们的检查员可以为任何房地产的种类和价值进行必要的考核，技术鉴定并做检

验记录。由于已经建立了多年的丰富专业网络，我们还可以提供一个全国范围

内有效的财产调查服务。

欲了解更多信息，请访问我们的网站：http://www.longemonttour.com/或联系我们：

info@longemonttour.com BUYING RESIDENTIAL PROPERTY IN ITALY The Italian property market is open to all types of buyers who come from those countries where an Italian citizen can likewise enjoy the same purchase rights (so-called “reciprocity condition”). In absence of this condition, the purchase deed is deemed invalid.

在意大利购买房地产在意大利购买房地产在意大利购买房地产在意大利购买房地产

意大利的房地产市场向所有类型的买家开放，所有买家与意大利公民一样可以

享受同样的购买权（所谓的“互惠条件”）。在缺乏这种条件下的，购房契约

被视为无效。

The “reciprocity condition” with China is granted by an agreement dated 28 January 1985: the “Agreement between the Government of the Republic of Italy and the Government of the People’s Republic of China concerning the Encouragement and Reciprocal Protection of Investments”, according to which the Parties intend to intensify economic cooperation between both Countries as well as to create favourable conditions for investments by nationals and companies of either country in the territory of the other country, recognizing that encouragement and protection of such investments would benefit the economic prosperity of both Countries.

1985年1月28日与中国达成“互惠条件”协议：“关于意大利共和国政府和中

国人民共和国政府之间鼓励和相互保护投资的协定”，根据双方有意加强两国

间的经济合作，由公民或任何一个国家在另一个国家领土的公司创造投资有利

条件，这种投资的鼓励和保护将有利于两国经济繁荣。

Art. 1 of said Agreement sets forth that “Either Contracting Party shall promote as far as possible in its territory the investments by nationals or companies of the other Contracting party, permit such investments according to its laws and regulations and accord such investments equitable and reasonable treatment”. Pursuant to art. 2, “the term “investment” means every kind of asset, accepted in accordance with the respective laws and regulations of either Contracting Party and in particular, but not exclusively, includes: a) movable and immovable property (…); b) shares of companies and other kinds of interest”. In view of the above, Chinese citizens and companies should therefore be fully entitled to make investments in Italy and, in particular, to purchase real estate located in Italy.

协议第1部分阐述：“缔约一方应尽可能促进其领土国民或缔约另一方的公司投

资，允许根据其法律和法规等投资符合该等投资公平合理的待遇”。根据第2部

分，“投资”系指各种资产，接受缔约任何一方的法律和规章，尤其包括：a）

动产和不动产（...）; b）公司股份及其他利益。

鉴于上述情况，中国公民和企业完全有权在意大利进行投资，特别是购买位于中国公民和企业完全有权在意大利进行投资，特别是购买位于中国公民和企业完全有权在意大利进行投资，特别是购买位于中国公民和企业完全有权在意大利进行投资，特别是购买位于

意大利的房地意大利的房地意大利的房地意大利的房地产产产产。

Entry Visas Chinese citizens need an entry visa in order to visit Italy. Visas must be requested at Italian missions abroad having jurisdiction on the applicant’s place of residence: the Italian Embassy in Beijing, the Italian Consulate General in Guangzhou, the Italian Consulate General in Hong Kong and the First Class General Consulate in Shanghai issue entry visas which are valid for all the Schengen Countries. The applicant should personally visit the aforementioned diplomatic or consular offices in order to be interviewed on the specific reasons and circumstances of the visit. The issuance of a Schengen visa generally takes 15 days, but may take up to 60 days in some specific cases: it is therefore advisable to apply three months before the planned departure date. Applications must be accompanied by a valid travel document (on which the visa may be affixed), together with any supporting documents that may be required in order to give evidence of the purpose of the visit, the means of transport and return, the means of support during travel and sojourn, any accommodation arrangements, etc.

入境签证入境签证入境签证入境签证

中国公民需要以入境签证访问意大利。签证必须由申请人居住地管辖的意大利

驻外使馆办理：意大利驻北京大使馆，意大利驻广州总领事馆，意大利驻香港

总领事馆和驻上海总领事馆签发，并且适用于所有申根国家。申请人应亲自前

往上述外交或领事机构，以便对这次访问的具体原因和情况进行面试。签发申

根签证一般需要15天，但某些特定情况下可能需要长达60天：因此，建议在计

划出发日期前三个月提出申请。申请时必须附有有效旅行证件（即可以粘贴签

证），以及可能需要提供此次访问目的地的任何证明文件，往返交通证明，逗

留期间的生活支持及任何住宿安排。

The Italian Embassy is currently implementing a new procedure to facilitate the issuance of national elective residence visas or Schengen long-term multiple-entry tourist visas for those who comply with the prescribed minimum requirements, as well as provide proof of their intention to invest in real-estate properties in Italy. Those who wish to visit Italy and carry out “on-site inspections” to buy properties in Italy should submit a tourist visa application to the Visa Section of the Embassy (IVAC – Italy Visa Application Center) and meet the requirements to apply for tourist visas:

意大利使馆目前正在实施一项新的程序，以方便为那些符合最低要求规定的人

签发国家选修居留签证国家选修居留签证国家选修居留签证国家选修居留签证或长期多次出入境申根旅游签证，以及提供他们打算提供他们打算提供他们打算提供他们打算在在在在

意大利投资房地产物业的意大利投资房地产物业的意大利投资房地产物业的意大利投资房地产物业的证明证明证明证明。那些希望访问意大利，并开展购买意大利房地

产“实地考察”的人应向使馆签证处（IVAC - 意大利签证申请中心）递交旅游

签证申请，并申请符合要求的旅游签证：

1) visa application form; 2) recent passport-style photo; 3) passport or travel document valid for at least three months after visa expiry date; 4) return-trip booking or ticket or proof of available means of personal transport; 5) proof of available lodgings in Italy; 6) proof of economic means of support; 7) documentation of socio-professional standing; 8) health insurance policy with a minimum coverage of €30,000 for emergency hospital and repatriation expenses. The application may be accompanied by a letter of motivation explaining the purpose of the trip to Italy, with an invitation from a registered Italian real-estate agency attached.

1）签证申请表; 2）近期护照照片; 3）护照或旅行证件有效期离签证到期日至少

还有3个月; 4）往返行程预订购票或个人交通工具的有效证明; 5）在意大利的住

所证明; 6）经济支持的证明; 7）证明社会职业地位文件; 8）覆盖了紧急住院及

往返最小范围的3万欧元的医疗保险。该申请可能会需要一封能解释此意大利之

行目的的动机，并附加由在由在由在由在意大利意大利意大利意大利注册过的注册过的注册过的注册过的不动产不动产不动产不动产代理商代理商代理商代理商发出发出发出发出的的的的邀请邀请邀请邀请信信信信。

Unless one wishes to elect domicile in Italy and in the event it is not possible to attach a letter of invitation from an Italian real-estate agency, as an investor, one may also apply for a business visa as a financial/commercial operator, i.e. a single/multiple entry short stay Schengen visa. This kind of visa entitles the holder to visit the Schengen countries for business for up to 90 days within a 180 day period from the date of first entry (the stay may be either continuous or of several visits, depending on whether it is a single or multiple-entry visa: a single-entry visa allows uninterrupted stay, but once you leave the Schengen territory, you cannot enter again without obtaining a new visa; a multiple-entry visa allows multiple stays in the Schengen territory, as long as the total length of the stay does not exceed 90 days in a given 180 day period from the date of first entry).

除非某人希望在意大利选择永久住所或无法附上来自意大利房地产代理商的邀

请函，但可以作为投资者，以金融/商业经营人申请商务签证，即单/多次入境短

期申根签证。这种签证持有人有权访问申根国家的业务，首先从入境之日起的

180天内的90天（可以是连续或多次访问，取决于它是否是一个单一的或多次的

入境签证：单次入境签证允许不间断停留，但一旦你离开申根国家领土，如果

没有新的签证将无法再次入境。;多次入境签证，从第一次入境之日起给予180

天签证期）。允许多次停留在申根境内，只要总逗留时间不超过90天，

The documents required for a business visa are very similar to those required for a tourist visa: 1) visa application form; 2) recent passport-style photo; 3) passport or travel document valid for at least three months after visa expiry date; 4) return-trip booking or ticket or proof of available means of personal transport; 5) local document demonstrating status as financial-commercial operator (e.g. business license, Chamber of Commerce certificate, etc.); 6) travel agenda indicating scheduled business contacts or letter of invitation from an Italian company (if an individual possesses a “declaration of invitation” to Italy from a firm operating in the Italian territory, he/she does not need to prove status as a financial/commercial operator or the objectives of the journey); 7) proof of economic means of support as per Ministry of Interior Directive 1.3.2000 (around €50 per day); 8) health insurance policy with a minimum coverage of €30,000 for emergency hospital and repatriation expenses.

商务签证所需文件与旅游签证非常相似：1）签证申请表; 2）近期护照照片; 3）

护照或旅行证件有效期离签证到期日至少3个月; 4）往返行程预订购票或个人有

效交通工具证明; 5）本地文件证明金融商业运营商的身份（如营业执照，商会

证等）; 6）表明业务往来的行程安排，或一家意大利公司的邀请函（邀请函，

如果个人拥有了一份意大利公司在意大利境内活动的“声明邀请”，他/她不需

要提供财务状况/商业经营者或旅程的目的证明）7）按照内政部指令1.3.2000提

供经济证明（约每天50欧元）; 8）覆盖了最小范围内紧急住院及往返的3万欧元

的医疗保险。

Once an individual has purchased a property and wishes to return to Italy, it is possible to either apply for a new short-term visa (either a business visa or tourist visa, if accompanied by family) or, alternatively, a long-term national visa for elective residency: this kind of visa allows an individual to come and live in Italy. To obtain it, it is necessary to give solid proof of having sufficient economic assets, a sufficient and regular income and to provide documented evidence regarding: a) available lodgings in Italy; b) permanent and perpetual access to considerable independent financial resources (retirement pay, investment paying a set amount each year), real estate properties, permanent business activities or income deriving from sources different from employment or dependent work. If the guarantee of substantial and steady private income is adequate, the visa can also be requested by the applicant’s spouse, minor children, adult children (age 18), if they are unable to earn a living.

一旦个人购买了资产，并希望回到意大利时，可以申请一张新的短期签证（无

论是商务签证或旅游签证，最好有家人陪伴），或者，一个国家长期选修居住

签证：这种签证允许个人往返并住在意大利。拥有此签证必须要具有足够的经

济资产证明，足够和固定收入来源，并提供有关文件证明：a)提供在意大利的

住所; b）提供永久性独立的经济来源（退休工资，每年投资的一个固定金额回

报），房地产，长期的业务活动收入或工作收入。如果担保人的稳定私人收入

是充足的，对无法谋生的申请人的配偶，未成年子女，成年子女（18岁）也可

以申请此签证。

*** ** *** It is difficult to accurately estimate the time needed to complete the purchase of a property in Italy. As in other countries, this very much depends on factors such as the type of property (single house or development, for instance), if there are any problems with the property (if work needs to be done or there are any issues regarding building permission/planning regulations) and the speed of obtaining financing, if required. Some of the main issues relating to the purchase of a property in Italy are set out below.

在意大利完成购买物业所需的精确时间很难估算。正如在其他国家，这在很大程度上取决

于各种因素，例如物业的类型（独立屋或开发住房），物业是否有任何的问题（有关建筑

许可或规划法规工作是否必须完成）和融资的速度。一些有关购买意大利物业所关联的的

主要问题载于下文。

1. The purchase deed/contract, completion and payment The purchase deed or contract must be in written form and must be signed before an Italian notary, who is an officer of the State. The notary verifies that the rights can be transferred and whether the property is subject to a mortgage, charge or any other restriction.

1. 购买契约购买契约购买契约购买契约/合同，合同，合同，合同，完成方式，完成方式，完成方式，完成方式，付款方式付款方式付款方式付款方式

购买契约或合同必须采用书面形式并在意大利地方官方公证人面前签署。公证

人需对权益转让和该物业是否有按揭，抵押或其他任何限制进行验证。

The full rights on the property pass at the time when the notary completes the procedure and registers the contract into the local land registry. If one of the purchasing parties does not understand Italian, the entire contract must be translated into the other language and an interpreter must be appointed. Alternatively, the party who does not understand Italian can give a power of attorney to an Italian speaker (usually their lawyer). The power of attorney must be signed in front of a public notary in Italy or, as usually happens, in the country of residence of the buyer. A power of attorney is useful for two reasons; firstly, only the power of attorney (and not the whole contract) needs to be translated and, secondly, the parties do not need to attend before the notary (i.e. there is no need to plan an overseas trip solely for that purpose).

当公证员在土地登记局完成了合同登记程序的同时，财产的全部权利也完成转移。如果购

买一方不懂意大利语，整个合同必须翻译成其他语言，还必须任命一位传译员。或者，不

懂意大利语的一方可授权委托予意大利语代言人（通常是他们的律师）。授权委托书必须

在意大利公证人面前签署，或如通常发生，在买方所在国签署。授权书有两个用途; 首

先，只需对授权委托书进行翻译（而不是翻译整个合同），其次，当事人不需要公证员前

出席（例如，无需计划只为该目的进行海外之旅）。 The most common method of payment is the delivery of banker’s drafts (cashier’s checks) at the time of signing the purchase deed. If there are no complications, the meeting in front of the notary generally takes one to two hours. A lawyer can prepare the contract, but each notary has their own preferred standard. The lawyer will therefore deal with the notary’s draft and negotiate any necessary amendments.

最常用的支付方法是在签订购房契约的同时交付银行汇票（银行本票）。

如果没有复杂情况，在公证员面前的会议一般需要一到两个小时。律师可以准

备合同，但每个公证员都要有自己的首选标准。因此，律师会处理公证的起草

和谈判时任何必要的修订。

2. Mortgage It is possible for the buying party to request a loan from a bank in Italy, which will then register a charge against the property. The mortgage contract must also be signed before a notary, and this can be done at the same time as the purchase deed. As for the purchase deed, this contract can also be signed by means of a specific power of attorney, given by the person taking out the mortgage (the buyer) to an Italian speaker. An Italian bank account is also normally necessary to make this process simpler. It is generally fairly easy to open a bank account in Italy and also useful for the payment of the utilities.

2. 抵押贷款抵押贷款抵押贷款抵押贷款

购买方要求从意大利银行申请贷款是有可能性的，这将对财产注册一个物业收

费。抵押贷款合同必须在公证人面前签署，在同时完成购买契约。至于购买契

约，抵押贷款方（买方）可以签署指定有特定权利的律师作为意大利代言人。

拥有意大利银行帐户会使这个过程更简单化。通常在意大利开设银行账户是很

容易的事，并可用于支付水电费。

3. Purchase offer and Preliminary contract 3.1 Purchase offer This is a written agreement under which the purchaser unilaterally commits himself to buy. The offer can include certain conditions or contingencies decided by the purchaser (e.g. that the property conforms with building permits and planning regulations). Once the seller accepts the offer, this offer commits both parties in the same way as a preliminary contract (see 3.3 below).

3. 购买条款和初步合同购买条款和初步合同购买条款和初步合同购买条款和初步合同

3.1 购买条款

购买条款是由买方单方面承诺自己购买的一个书面协议。此条款包括由购买者

决定的一些条件或事项（例如该物业需符合建筑许可和规划法规）。一旦卖方

接受条款，这份购买条款将作为双方的一个初步合同。（详见3.3）。

3.2 Deposit Together with the purchase offer, the buyer is normally required to leave an initial deposit (normally between 0.5-3% of the final price). These deposits, reservation fees, purchase offers, etc., are often written in ambiguous terms and can lead to the loss of the deposit. It is therefore strongly advisable, especially for foreign buyers, to have any offer, contract, document, checked by a lawyer before signing.

3.2 保证金

随着购买条款一起，通常要求买方留下一个初始保证金（一般是最终价格的0.5-

3％）。这些保证金，预约费等，往往被写在模棱两可的条款中，并可能导致保

证金的损失。因此，强烈建议尤其是国外买家，在对任何合约，文件等签字前

应由律师进行检查。

3.3 Preliminary contract In Italy, particularly when the property is not ready for immediate delivery to the buyer (e.g. where the selling party is a developer or is carrying out restoration works) or in a situation where some important details have yet to be resolved (e.g. checking building permits) or where the buyer does not have the full funds available (e.g. a mortgage is required), it is very common to sign a “preliminary contract”. The rights on the property do not pass on signature of the preliminary contract, but from that point forward, the seller is obligated to sell and the buyer is obligated to buy. If one of the parties then fails to carry out its obligation, the parties have two options: 1. To ask an Italian judge to issue an order by means of which the party in breach must perform its obligation (i.e. buy or sell); 2. When a “caparra confirmatoria” has been included in the preliminary contract, to keep the confirmatory deposit (the seller), or request double the deposit paid (the buyer).

3.3初始合约

在意大利，如果房地产还没法立即交付给购买者（比如：销售方是开发商或正

在进行修复工程），或者一些重要的细节还没有得到解决（如检查建筑许

可），或者买方还没有准备好资金（例如，必需的抵押贷款），在这种情况下

通常会签订“初始合约”。初始合约不对房地产作出交付，但是此后，卖方有

义务进行出售，而买方也有义务进行购买。如果当事人之一不履行其义务，则

有两种选择：

1， 向意大利法庭提起诉讼，要求违约方履行其义务（即买入或卖出）;

2，合同总金额应被列入初始合约，买双需付一定比例的保证金给卖方。

3.4 Caparra Confirmatoria The “caparra confirmatoria” is normally 20-30% of the total price, paid to the seller by the buyer at the signing of the preliminary contract. Its role is to provide a penalty in the event one of the parties breaches the preliminary contract (i.e. the buyer does not buy or the seller does not sell).

“caparra confirmatoria” 通常是总价的20-30％，由买方在签订了初步合同后支付给卖

方。它的作用是如当事人一方违反合同时可以给予惩罚（例如买方不买或卖方

不卖）。

4. Professionals required by a foreign buyer a) Notary (Notaio) – mandatory. The buyer has the right to choose the notary, who will: � carry out checks and certify that, at the time of signing the final purchase deed, the owner/seller has good title on the property and that the property is not affected by mortgages, restrictions, prejudicial registrations, etc.; � certify the identity and signatures of the parties to the purchase deed; � register the deed at the local land registry; � pay the taxes related to the transfer on behalf of the buyers. The notary’s fees are normally determined in accordance with national rates, with minimum and maximum amounts for each activity.

4， 针对外国买家的一些特殊要求

a) 公证－强制性的。买方有权选择公证人，公证人必须做到：

� 在签订最后的购房契税时进行检查和证明，确保业主/卖方具有良好

的信用

所购房产不受底押、限制，登记不受偏见等;

� 证明身份和各方在购房契税签名;

� 登记土地使用证;

� 代表买家支付相关的转让税费。

公证费通常按照国家利率厘定，最低和最高金额为每项活动。

b) Lawyer (Avvocato) – the lawyer may draft/check and negotiate all the contracts involved in a property purchase: from the instructions to the estate agent to the final purchase deed, going through the offer of purchase and the preliminary contract, if existing. In addition, the lawyer organizes the purchase process in accordance with the needs of the client and the outcome of technical/legal checks. This also includes evaluating the possibility to purchase through a company, trust, or other vehicle, implications regarding inheritance rights, dealing with possible tenants, etc.

b) 律师－律师可以起草/检查谈判中涉及的所有合同条款：房地产代理、购

房合同、初始合约和最终报价。此外，律师在合法的情况下可以代为买家

进行购买。还包括对卖方的资信、房产可买度、其它可以影响入住者的权

利、其它潜在租户等进行评定。

c) Accountant (Commercialista) – it is compulsory for Italian property owners to file a tax return, which is usually prepared by an accountant. An accountant is especially advisable in the event the buyer wishes to buy shares in a company owning a property (e.g. if the property is run as a commercial/agricultural activity: B&B, agriturismo, etc).

c) 会计师－意大利业主需要进行强制性的早报纳税，通常由会计师准备。会

计师通常会给意大利业主提供购买房产的意见（如果该业主购买房产进行

商业或农业活动，B&B，或建造农庄等）。

d) Surveyor (Geometra) – It is strongly advisable to instruct a surveyor to carry out due-diligence investigations to check the technical specifications and whether the factual state of the property conforms with local planning records, regulations and restrictions. The surveyor is also in a position to check and direct works performed on the property.

d）检测师－强烈建议测量师进行尽职的测量，以检查技术等规范是否符合

当地规划，规定和限制。测量师除有权力检查外，还有权力对房产进行

直接动工。

e) Estate agent – If required, an estate agent can be instructed. The fees of the estate agent are normally paid by both buyer and seller. Italian law states that the broker’s commission is due if the deal is concluded as a result of the estate agent’s intervention. This means that, unless otherwise agreed, the commission is due even when a preliminary agreement is entered into and then, for some reason, the purchase falls through. In absence of an agreement between the parties and the estate agent, the amount of the commission is determined by standard or local rates. To avoid unpleasant surprises, it is advisable to sign a written agreement with the estate agent, specifying the agreed fees, any expenses due, and relevant terms and conditions of payment, etc.

e) 地产代理－如果需要的话，可以指派房产代理。地产代理的费用由买方和

卖方共同支付。意大利法律规定，如果交易被归结为地产代理干预的结

果，经纪人才能得到佣金。这意味着佣金是初步协议订立后，房产销售最

终得到进行的结果。如果当事人及地产代理之间没有协议

定义佣金多少，则按照当地标准厘定。为了避免不愉快，最好签署与地产

代理的书面协议，明确约定费用，和相关支付条款。

Costs a) Notary – according to standard rates and in proportion to the value of the legal documents. For a property of euro 500,000.00, the notary’s fees will come to around euro 2,500.

成本成本成本成本

a) 公证费 - 按照法定标准费率，价值为 500,000.00欧元的财产，公证费为

2500欧元。

b) Lawyer – in property transactions, the lawyer’s fees are generally in proportion to the value of the property (1-3% according to the price of the property and the activities to be carried out). The fees can also be agreed on an hourly basis.

b) 律师费 - 律师的费用一般按比例（售价的 1-3％）收取。也可约定按小时

计算。 c) Surveyor – according to standard rates, which can either be in proportion to the value or on an hourly basis. d) Estate agent – a percentage of the property price or a flat-fee if the property is of low value. Both the buying and selling party must pay, on average, between 2-4% each, generally due at the time of signing the preliminary contract or purchase deed.

c) 检测师 -按比例收取或按小时计算。

d) 代理费 -固定费用或按房产价值的一定比例收取。购买和出售方必须支

付。通常比例为 2-4％，一般是在签订合同或购房契税时商定。

5. Insurance It is not compulsory to insure a property in Italy. Of course, it is advisable, and the bank will require this if there is a mortgage. Banks and insurance companies offer various policies against fire, theft, and other damage to the property and to third parties, usually for a cost of around a few hundred euro per year.

5。保险。保险。保险。保险

保险不是强制性的。但如果是抵押贷款，通常银行会要求保险。保险内容通常

包括火灾，盗窃和其他财产损失等，保费通常是每年大约几百欧元。

6. Inheritance Article 46 of Law no 218/1995 on the Italian Reform of Private International Law provides that the law applicable to the succession of a foreigner in Italy be governed by his/her national law at the time of death. Nevertheless, he/she can expressly declare in a Will – according to the forms prescribed by Italian law – that the whole succession be ruled by the law of his/her State of residence (in order to do so, the person shall be deemed resident in that State at the time of death). Please note that Italian inheritance law grants minimum percentage interests to certain categories of heirs (spouse, children, etc.), even if there is a Will which purports to allocate the inheritance in a different manner. Normally, in countries like the USA or UK, Private International Law rules state that, for immovable assets, the inheritance law of the country where the asset is situated is applied to the succession. In order to avoid frequent problems with the registration of these properties into the heirs’ names in future, an Italian Will may be registered, the content of which must be examined by a lawyer on a case-by-case basis. It is worth pointing out that, from 17 August 2015, a European Regulation in matters of successions will uniformly apply in the 28 EU Member States, therefore replacing Italian Private International Law rules. According to this Regulation, in the absence of any Will, the law applicable to the succession as a whole shall be the law of the State in which the deceased had his habitual residence at the time of death.

6. 遗产遗产遗产遗产

《意大利国际私法改革法案》（1995）218号 46条规定此法律适用于在意大利

的外国人继承遗产，取决于该外国人死亡时本国的法律规定。不过，他/她可以

明确的在遗嘱中申明---根据意大利法律所规定的形式---整个继承受到此人所在的

居住国的法律管辖（为了能这么做，此人在去世的时候将被视为该国的居

民）。请注意，对于某些继承人（如配偶，子女等）意大利遗产继承法只收取

最小额度的税费，即使立有遗嘱声称以不同方式分配遗产。通常情况下，如在

美国或者英国，关于不动产，国际私法法规规定不动产所在国的遗产法使该继

承权生效。为了避免一系列未来可能发生的问题----将财产注册转到继承人名

下，此时可能有必要注册意大利遗嘱，视情况而定该遗嘱内容一定要由律师仔

细检查。值得注意的是从 2005年 8月 17日开始，一项关于遗产继承的欧盟规

定将同时在 28个欧盟国家生效。此时，此规定将取代国际私法规定。根据此规

定，在没有任何遗嘱的情况下，已故者去世时在该国有惯常居所，此法规将作

为该国的继承法规。

7. Tax Implications When a property is purchased in Italy, the following taxes are due: a. Property transfer taxes The applicable transfer taxes in Italy, to be paid by the buyer, depend on several issues: the seller (if a development company, company or private individual), if the buyer intends to take up residency, the kind of property to be transferred (if registered as a luxury property or for residential or other use). In general, transfer taxes come to around 10% of the purchase price paid for the property.

7. 涉及到的税涉及到的税涉及到的税涉及到的税

在意大利买房，应支付以下税：

a. 财产转让税

买家支付财产转让税，相应的转让税取决于以下几点：卖方（如一家开发公司，公司或者

个人），如果买方有意买下房屋，这种财产涉及到转让（如注册为豪宅或者居住使用或者

他用）。总的来说，转让税大概为你购买房产价格的 10%左右。

If the buyer intends to take up residency, the taxes come to 2% on the price of the property (4% if the premises were erected by a building company and the works were completed in the previous 5 years) but, to take advantage of this “prima casa” (first home) tax discount, the buyer must obtain local residency within 18 months from the date of the purchase deed. In addition, no other properties can be purchased in any other part of the country using this discount, nor can the “first home” be sold within a period of 5 years after the purchase date, unless another property is purchased as principal residence within a year from the sale.

如果买方有意购房用来居住，所需要付的税大概为购买房产的 2%（如果上述房

屋有建筑公司施工建造，在前 5年完工的收大概 4%的税）但是要利用购买手套

房屋的税优惠政策，买方必须在 18个月（从购买房屋当时开始计算）内获得当

地居民身份。另外，不能在全国任何其他地方享有该优惠政策；自购买日起 5

年内不可购置其他房产，除非另外购置的房屋为只要居所，一年内可出售首套

房。

Moreover, if the property is registered for residential use and the buyer is a private individual, the above taxes can be calculated on the “cadastral value” of the property, which is generally much lower than the purchase price. The “cadastral value” is a value obtained by multiplying the “cadastral income” (rendita catastale) 116 or 126 times. The “cadastral income” is a value expressed in euro and given by the Tax Office to all properties, by means of a calculation which takes into account the surface area, location, number of rooms, etc.

另外，如果房产注册的是居住使用，买家为私人，那么以上的税可以以房屋的

地籍价值来计算，这样计算后的价钱要比一般购买价便宜很多。

地籍价值是通过乘以地籍收入的 116 或者 126倍获得的价值。地籍收入是一种

以欧元计算的价值，由税务所给所有的房产规定。计算方法包括表面面积，地

理位置，房间数量等等。

For purchase deeds relating to the purchase of luxury property, the registration taxes are 9% (22% if VAT is applicable; i.e. if the seller is a building company and the property was built in the previous 5 years). For building sites or agricultural land, the registration tax is 12%. All the above taxes (except VAT) are paid to the notary at the time of signing the final purchase deed. The notary will then forward this amount to the Tax Office.

由于涉及到购买豪华房产，登记税为 9%（如涉及到增值税则为 22%，如 卖方为

建筑公司，该房屋在前 5年修建。）建筑工地或农业用地，登记税为 12%。

在签署最终购买协议时，以上所有的税（除了增值税）先付给公证人，然后公

证人将这些税转交给税务所。

b. Periodic taxes IRPEF (Imposta sul Reddito delle Persone Fisiche – Income tax). When a person takes up residency in Italy, the tax authorities may also presume that his/her fiscal residence is in Italy, with a duty to pay taxes in Italy. IUC (Imposta Unica Comunale – Single Municipal Tax). This tax actually comprises three different local taxes: 1) IMU (Imposta Municipale Unica – Local authority tax). This tax is paid to the local authority in which the property is located (similar to council tax). It is not charged on the so-called "first home" (except for luxury properties); 2) TARI (Tassa Rifiuti – Local rubbish tax). This minor tax is paid to the local authority in which the property is situated. It is calculated on the basis of square meters of real estate units and the volume of waste produced. 3) TASI (Tassa sui Servizi Indivisibili – Local tax for municipal services). This tax is paid to the local authority in which the property is located, for municipal services such as lighting, road maintenance, etc.. If a property is rented for a long period, the tenant will pay TARI and a part of TASI.

b. 周期性税

所得税--- 当一个人在意大利居住的时候，税务机构可能会假定他或者她的财政

居所在意大利，那么就有义务在意大利交税。

单一市政税---这种税由三种不同的地方税组成：

1. 地方政府税--- 这种税是付给你房屋所在地的当局（类似 家庭税 - 根据地产

的相对价格来为地方政府的服务征收的税务--）。首套房不收取该税（除

了豪华房产外）；

2. 当地垃圾税---这一小笔税是付给你 房屋所在地的当局。基于房地产单位的

平方米和产生的垃圾量来计算。

3. 当地市政服务税---这种税是付给你房屋所在地的当局，主要是一些市政服

务，如照明，道路维护等等。如果房屋被长时间租用，承租人要付当地垃

圾税和部分当地市政服务税。

c. Rental income Pursuant to Italian law (art. 23, 1st §, lett. a) of D.P.R. 917/1986), any income arising from ownership of real estate located in Italy and earned by a non-resident is taxable in Italy. Therefore, if a non-resident rents out property in Italy, he/she is liable to pay Italian taxes on the rental income. Taxable rental income is generally computed as rental income less a lump-sum deduction of 15%, i.e. the taxable rental income cannot be less than 85% of the gross income. The normal income tax rates (IRPEF) are then applied to the computed taxable rental income, but a flat rate (so-called “cedolare secca”) of 19% or 21% may be applied if specific conditions are met. Rental income is VAT-free, unless the seller chooses to apply VAT for fiscal reasons (it may be advisable in certain cases when the landlord is an Italian company).

C. 租赁收入

根据意大利法律（(23条, 1st §, lett. a) of D.P.R. 917/1986), 任何收入，只要是和你

在意大利拥有的房产有关，而且是被非意大利居民所赚取都是可以征收税的。

因此，一个非意大利居民对外出租房屋，他/她要根据租赁收入付相关的税。应

交纳的租赁收入税通常计算为租赁收入减去一次性扣除 15%。比方说，应交纳

的租赁收入税不能少于总收入的 85%。那么这种通常的所得税率适用于计算好

的应交纳的租赁收入税。租赁收入不用交增值税，除非卖方选择申请增值税出

于一些财政理由（在一些情况下是可取的当房东是一家意大利公司）。

8. Transfer taxes in case of inheritance A “declaration of succession” (dichiarazione di successione) must be submitted within 12 months from the date of death of the owner/co-owner of immovable assets in Italy, at the competent Tax Office in which the deceased last had residency. If the deceased did not have residency in Italy, the declaration must be presented at one of the Tax Offices in Rome. The taxation rate depends upon the size of the assets to be transferred to the heirs. In general, tax is applied on the cadastral value of the assets. Spouses and children: at 4%, with an allowance of up to 1M for each beneficiary. Siblings: at 6%, with an allowance of Euro 100K. All other heirs: at 8%, with no allowance.

8. 转让税继承

在意大利有不动产的拥有者或者共同拥有者必须要在 12个月内在有效的税务所

（此税务所也是逝者最后拥有住房之处）提交“继承宣告”，从死亡当日起

算。如果逝者在意大利没有住房，宣告一定要提交到罗马的某一个税务局。

税率取决于要转到继承者手上的房屋面积。通常，税涉及到该房屋的地籍价

值。

配偶和子女：4%，每个受益人都有免税额，最高一百万。

兄弟姐妹：6%， 免税额为 100，000 欧元

其他继承者：8%，无免税额

Please note that the information contained herein is of a general nature and should not be

regarded as legal or professional advice. The subject matters covered in this document are

complicated and you should seek advice on how they apply to your individual circumstances.

注意注意注意注意：不应将：不应将：不应将：不应将以上信息视为法律或者专业的建议以上信息视为法律或者专业的建议以上信息视为法律或者专业的建议以上信息视为法律或者专业的建议。。。。此文所涉及的内容很是复此文所涉及的内容很是复此文所涉及的内容很是复此文所涉及的内容很是复

杂杂杂杂，，，，您应该根据自己的情况寻求专业的建议您应该根据自己的情况寻求专业的建议您应该根据自己的情况寻求专业的建议您应该根据自己的情况寻求专业的建议。。。。

龙之梦房地产公司龙之梦房地产公司龙之梦房地产公司龙之梦房地产公司

办公室: 路Via Gracciano nel Corso 10号

城市蒙特普齐亚诺(SI), 意大利

info@longemontgroup.com

电话 +39 339 8123512