Buying your first home in Siena as an expatriate

Legal assistance for those relocating from abroad and purchasing a residence in Siena

Buying your first home in Siena as an expatriate relocating to Italy


The expatriate who has decided to establish residence in Siena and wishes to purchase a primary residence faces a series of legal and fiscal considerations that differ from those applicable to non-resident purchasers.
First-home (prima casa) tax benefits — which significantly reduce the registration tax — are available to purchasers who establish residence in the municipality of Siena within eighteen months of the purchase.
The firm is available to assist the relocating expatriate with the eligibility requirements, the contractual process, and the post-purchase compliance obligations.


The purchase procedure in Siena follows the standard Italian conveyancing model: preliminary contract, due diligence encompassing building compliance, cadastral verification, and encumbrance searches, followed by the notarial deed.
For the expatriate unfamiliar with the Italian system, the firm provides step-by-step assistance in English, ensuring that every phase is managed with full awareness of the client's rights and obligations.


Tax benefits for expatriates — the impatriati regime


Qualifying expatriates who transfer their tax residence to Italy may benefit from the impatriati tax regime, which can reduce taxable employment or self-employment income by fifty percent, up to an annual income threshold of six hundred thousand euros.
This regime, combined with the prima casa tax benefits on the property purchase, can render the relocation to Siena particularly advantageous from a fiscal perspective.
The firm advises on the eligibility conditions, the application procedure, and the interaction between the impatriati regime and the property acquisition.


How to proceed — preliminary consultation


The first recommended step is to schedule a thirty-minute preliminary consultation, available in English, to evaluate the specific relocation and purchase scenario and identify the applicable benefits and obligations.
The firm outlines the principal steps typically required to complete the purchase and establish residence in Siena.


  • The L'Aurora Law Firm is available for those requiring highly professional virtual legal consultation and personalized solutions in Siena. We offer a rich range of customized legal services suitable to satisfy the needs of private individuals, companies and professionals.
  • We remain always updated on legislative developments and the most recent judicial trends, ensuring comprehensive, personalized and cutting-edge assistance. Every client is unique and has specific needs, which is why we offer customized and strategic consultations, designed to resolve legal matters quickly and with maximum effectiveness, both in the private sphere and in professional and business contexts.
  • Our approach is based on a meticulous, thorough and detailed analysis of each situation, providing practical, concrete solutions always aimed at protecting the interests and rights of our clients. We are convinced that mutual trust, absolute transparency and clear communication are the keys to building a solid and lasting professional relationship, therefore we guarantee open, constant and direct dialogue with our clients, keeping them punctually informed at every stage of proceedings.
  • We offer qualified virtual legal consultation in Siena and in the region of Toscana, operating competently in numerous sectors of law, including civil, commercial, corporate, labor and criminal. Whether it involves complex contractual disputes, family issues or business litigation, we are ready to provide you with all the professional legal support you need to face every challenge with confidence and serenity.
  • We operate with dedication, expertise and professional rigor to achieve concrete and measurable results, always with the primary objective of ensuring the complete legal protection and safeguarding of our clients' rights. Contact us for an initial introductory meeting and discover how we can assist you in managing every legal matter with professionalism, precision and promptness.
Form to request an appointment with Lawyer Liliana L

Lawyer Liliana L'Aurora, registered with the Bar Association of Latina, with experience in business distress law and over-indebtedness, in line with the Business Distress Code. Crisis Manager in over-indebtedness procedures and insolvency proceedings. I am registered with the Register of Crisis Managers and the OCC of Latina.

During my career, I have acquired experience at the De Felice Law Firm, with particular attention to bankruptcy proceedings and real estate sales. I offer legal consultations in the following areas: commercial law, family law, debt recovery, civil liability.

Graduated in Law from La Sapienza University in Rome, I continue to develop myself by participating in advanced courses and seminars on legal topics.

I offer remote legal consultation at the national level, using digital tools that allow for safe and remote consultations.

FAQ
  • Does the law firm handle legal matters related to Siena?
    • The firm provides specialised legal counsel on matters involving Siena and the surrounding territory — irrespective of the client's place of residence.
    • From property disputes to local regulations, employment law to family matters: should a case be connected to Siena or neighbouring municipalities such as Buonconvento, Murlo, Monteroni d'Arbia, the firm is available to assist.
    • Consultations are conducted remotely via video call or telephone, without the need to attend the office in person.
    • Book a consultation →
  • Can legal assistance be obtained for a matter involving Siena without residing there?
    • The firm handles legal matters connected to the territory of Siena and surrounding municipalities, regardless of where the client is based.
    • Cases involving local real estate, commercial activities, contracts, inheritance and disputes tied to the following areas are fully covered: Buonconvento, Murlo, Monteroni d'Arbia, Trequanda, Asciano, Montalcino, San Quirico d'Orcia, Pienza, Rapolano Terme, Castiglione d'Orcia.
    • The firm is available to provide qualified legal assistance tailored to each specific situation.
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  • Does the firm provide legal assistance for over-indebtedness and debt crisis procedures connected to Siena?
    • The firm offers specialised legal assistance for over-indebtedness procedures under Italian Law No. 3/2012 and the Business Crisis Code (D.Lgs. 14/2019), assisting both private individuals and sole traders connected to the Siena area.
    • Available procedures include the debt restructuring plan, the consumer arrangement, and the controlled liquidation of assets — instruments designed to provide a lawful and structured resolution to situations of financial distress.
    • Clients residing in or holding assets within Buonconvento, Murlo, Monteroni d'Arbia, Trequanda, Asciano, Montalcino, San Quirico d'Orcia, Pienza, Rapolano Terme, Castiglione d'Orcia and surrounding municipalities may access these procedures with the support of the firm.
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INTERNATIONAL CLIENTS REQUIRING REAL ESTATE AND INHERITANCE LAW ASSISTANCE IN SIENA


  • Cross-border property transactions between France and Siena
    • French nationals acquiring or inheriting property in Siena benefit from EU Succession Regulation No. 650/2012, which permits the choice of applicable law for succession matters. However, the Italian conveyancing system, cadastral regime, and building compliance framework remain exclusively governed by Italian law. The firm provides French-speaking clients with structured guidance through each phase of the real estate transaction or succession procedure in Siena, ensuring alignment with both Italian regulatory requirements and the client's obligations under French fiscal law, including reporting to the Direction générale des finances publiques.
    • Schedule a preliminary consultation
  • Italian property inheritance for US and Canadian heirs in Siena
    • A United States or Canadian citizen who has inherited real property in Siena or in the province of Siena is required to complete the Italian succession procedure, regardless of residence abroad. The process entails filing a declaration of succession with the competent Revenue Agency, settling applicable inheritance taxes — which differ substantially from US estate tax provisions — and registering the transfer with the local land registry. Where building code violations affect the property, preliminary regularisation may be necessary before any disposition. Remote assistance may be provided for the principal procedural steps, which may allow the heir to fulfil obligations without travelling to Toscana, depending on the specific circumstances of the case.
    • Schedule a preliminary consultation
  • Inherited property in Siena — assistance for Argentine and Brazilian heirs
    • Descendants of Italian emigrants residing in Argentina or Brazil frequently inherit property in Siena or neighbouring municipalities in Siena. In many instances, the succession chain involves multiple generations and requires reconstruction of civil status documentation across Italian and South American registries. The firm regularly handles cases involving apostilled foreign documents, consular certificates, and multi-party successions where co-heirs reside on different continents. Where the inherited property is encumbered by debts or building irregularities, the firm advises on acceptance with benefit of inventory under Articles 484 and following of the Italian Civil Code, or on strategic renunciation under Article 519 of the Italian Civil Code.
    • Schedule a preliminary consultation
  • Purchasing property in Siena as a British citizen after Brexit
    • Since the United Kingdom's departure from the European Union, British nationals seeking to acquire real estate in Siena must navigate a distinct regulatory framework. Reciprocity conditions under Italian law must be verified, tax identification must be obtained, and the conveyancing procedure differs markedly from the English system of solicitors and land registry. Furthermore, post-Brexit residence considerations apply where the purchaser intends to reside in the property for extended periods. The firm is available to assist UK clients at each stage of the acquisition process in the Siena area, from preliminary due diligence and building compliance verification through to notarial deed execution.
    • Schedule a preliminary consultation
  • Selling inherited Italian property from abroad — Siena and Siena
    • A non-resident heir wishing to sell inherited property in Siena faces a series of procedural requirements that must be addressed before any transfer can occur. These include completion of the succession declaration, cadastral alignment, resolution of any building code irregularities, and procurement of the required energy performance certificate. The heir must obtain an Italian tax identification number and may grant a power of attorney to enable the firm to act on their behalf before the notary public. Capital gains taxation for non-resident sellers is governed by specific provisions, and applicable bilateral tax treaties must be considered to avoid double taxation in the country of residence.
    • Schedule a preliminary consultation

FREQUENTLY ASKED QUESTIONS FROM INTERNATIONAL CLIENTS IN SIENA


  • Do I need to pay IMU property tax as a non-resident owner in Siena?
    • Non-resident property owners in Siena are generally subject to IMU (Imposta Municipale Unica) at the applicable municipal rate, which varies by municipality and property category. The primary residence exemption is not available to non-resident owners unless specific conditions are met. The firm advises on the applicable rates and filing obligations.
    • Schedule a preliminary consultation
  • Can a foreign citizen purchase property in Siena without Italian residency?
    • Yes, subject to the verification of reciprocity conditions under Italian law. Citizens of countries with which Italy maintains reciprocity agreements — including the United States, the United Kingdom, and all EU member states — may acquire real property in Siena without holding Italian residency. The purchaser must obtain an Italian fiscal code prior to the transaction.
    • Schedule a preliminary consultation
  • How long does the property purchase process take in Siena?
    • From the signing of the preliminary contract (compromesso) to the final notarial deed (rogito), the typical timeframe in Siena ranges from sixty to one hundred and twenty days, depending on the complexity of due diligence, mortgage approval if applicable, and cadastral verifications. Building compliance issues may extend this period.
    • Schedule a preliminary consultation
  • What taxes apply when a non-resident inherits property in Siena?
    • Inheritance tax in Italy is determined by the degree of kinship between the deceased and the heir, with rates ranging from four to eight percent and applicable exemption thresholds. Non-resident heirs are subject to the same rates as residents. Additionally, cadastral and mortgage taxes apply at the time of succession registration. Bilateral tax treaties may affect whether the inheritance is also taxable in the heir's country of residence.
    • Schedule a preliminary consultation
Form to request an appointment with Lawyer Liliana L’Aurora

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Book a Meeting, in person or virtually  remotely for clients from Siena, using virtual tools

Appointments Information

The law firm of Liliana L’Aurora is located at Via Roma 116, Terracina (LT)