Thesis title: LA RESIDENZA FISCALE COME MISURA DI APPARTENENZA. EVOLUZIONE SISTEMICA E PROSPETTIVE NEL DIRITTO ITALIANO E INTERNAZIONALE
By recognizing fiscal residence as the legal measure of an individual’s belonging to the State community, this thesis investigates the transformation of the concept from a static and formalistic notion to a dynamic and systemic category of contemporary tax law. It analyses residence as the intersection between form and substance, between fiscal sovereignty and individual freedom, acknowledging that its qualification directly affects the extent of the solidaristic bond that connects the taxpayer to the State.
Through a historical and systematic reconstruction, the research traces the evolution of the Italian model – from its civil law foundations to the innovations introduced by Legislative Decree No. 209 of 27 December 2023 – highlighting the growing tension between legal certainty and substantive assessment. The investigation then extends to a comparative level, examining the Italian framework in light of the main foreign models (the UK Statutory Residence Test, the US Substantial Presence Test, and the German, French, and Japanese systems), as well as the OECD and EU principles, with the aim of identifying objective and parametric criteria capable of reducing interpretative discretion and strengthening the predictability of law.
A further level of analysis concerns the link between tax residence and global mobility. New forms of cross-border work, the digitalization of the economy, and the emergence of “hybrid residence” call for a reconsideration of the very concept of fiscal territoriality. From this perspective, several weaknesses of the Italian system emerge – the absence of a structured test, the overlap between civil-law and tax-law categories, and the elusive nature of the “centre of vital interests” criterion – suggesting the need for a rethinking aimed at reconciling, in a more balanced way, the exercise of taxing power with the protection of taxpayers’ legitimate expectations.
From a forward-looking perspective, the thesis outlines a dynamic and integrated model of fiscal residence based on objective and verifiable indicators and on multilevel coordination with international standards. Among the proposed measures are the introduction of a structured residence test, pro-rata rules for intra-annual transfers, the enhancement of “digital residence,” and the gradual development of a harmonized European framework.
Ultimately, the study advances a modern conception of fiscal residence as an instrument of balance between sovereignty and cooperation, certainty and substantive justice, belonging and freedom. Far from being a mere technical criterion of taxation, the institution becomes a point of contact between the individual and the legal order, between law and reality — a juridical reflection of economic identity in the age of global mobility.