Updated on October 16, 2026
In 30 seconds
Anyone who moves to Switzerland for more than twelve months must register with the AIRE (the Registry of Italians Residing Abroad) within 90 days. For the property in Italy, IMU (the Italian municipal property tax), costs and obligations remain. There is a 50% IMU reduction for pensioners living abroad, under certain conditions. To sell without returning, a power of attorney (procura), signed at the consulate or before a notary, is usually enough.
This text is part of the guide Italians in Switzerland: Legal Guide.
In this article
AIRE: who must register
Citizens who move abroad for more than 12 months must register with the AIRE (Anagrafe degli italiani residenti all’estero). The declaration is submitted within 90 days of departure. Since January 1, 2024, failing to register can cost from 200 to 1,000 euros for each year, according to the Madrid consulate, which cites law 213/2023. The penalty is imposed by the municipality.
IMU on the house in Italy
Since January 1, 2021, law 178/2020 (art. 1, paragraph 48) provides a 50% reduction of IMU for pensioners living abroad. According to the Stuttgart consulate, it applies to a single residential property, owned or held in usufruct, and neither rented out nor lent free of charge (comodato). The rule may have changed after 2021: ask the municipality for confirmation.
If the reduction does not apply, the house is treated like any other property. The municipality can explain which rate it applies. For the amount to pay, you need a tax adviser (commercialista).
Power of attorney: signing without traveling
A general power of attorney manages all assets and lasts indefinitely. A special power of attorney covers a single transaction, for example a sale. The Zurich consulate handles notarial documents mainly for citizens registered with the AIRE in its district.
For the request you need the text of the document, valid identity documents, the residence permit and the tax code (codice fiscale) of the people named. To authenticate the signature, you can also turn to a Swiss notary.
Selling the house: steps
- Check ownership. Check the land-registry extract (visura) and the title. If the succession is missing, it must be done first.
- Check the regularity of the land-registry and planning records.
- If there are co-heirs, everyone’s agreement or a division is needed.
- Prepare the power of attorney with the consulate or a Swiss notary. The Italian notary handling the sale will say which form is needed.
- Have the taxes on the sale calculated by a tax adviser (commercialista).
Frequent case · A problem that happens often
A couple has lived in Winterthur for fifteen years. They have a house in Naples inherited from the parents, closed for years. They would like to sell it without going back. They never completed the succession and do not remember whether they are registered with the AIRE. Before signing a power of attorney, they need to understand who appears as owner, whether the house is in order and what unpaid costs there are.
Frequent case described in general terms: names, places and details do not refer to real people or cases.
The best solution for you
Before selling. The best path is to check ownership and regularity: land-registry extract, title, land-registry and planning situation. It is usually worth doing before the power of attorney, because if the succession is missing it must be done first.
After the check. You prepare the special power of attorney for the sale, with the consulate or a Swiss notary. A special power of attorney is usually the better choice, because it covers a single transaction. A tax adviser calculates the taxes on the sale.
If there are co-heirs or the office does not cooperate. Everyone’s agreement or a division is needed. For IMU and the AIRE, it is better to ask the municipality for clarification and to check whether you are registered.
What to do right away
- Check the land-registry extract and the title to the house.
- Check whether you are registered with the AIRE and what unpaid costs exist.
- Ask the consulate or a Swiss notary how to prepare the power of attorney.
No path guarantees an outcome.
Learn more: Legal guides from Studio Legale Fiorentino.
How attorney Fiorentino can help you
- He can help you reconstruct who appears as owner and whether the succession must be done first.
- He can prepare the text of the special power of attorney, so you can sell without returning to Italy.
- He can coordinate the co-heirs, when everyone’s agreement or a division is needed.
Frequently asked questions
When do I have to register with the AIRE?
Within 90 days of the move, if you stay abroad for more than twelve months.
Is the house in Italy a main home if I live in Switzerland?
It has to be checked case by case with the municipality and with a tax adviser. It depends on how Italian law defines the main residence for that tax.
Who can have the 50% IMU reduction?
Pensioners living abroad, for a single residential property that is neither rented out nor lent free of charge. The full requirements should be checked with the municipality.
Can I sell without returning?
As a rule yes, with a special power of attorney. The notary handling the sale indicates the required form.
Do I have to pay taxes on the sale?
It depends on the case. Ask a tax adviser.
Official sources
Pages of institutional websites consulted on October 16, 2026.
- consmadrid.esteri.it – Who must register with the AIRE – 12-month threshold, 90 days, penalty (page in Italian)
- consstoccarda.esteri.it – IMU reduction for pensioners living abroad – 50% reduction, requirements (page in Italian)
- conszurigo.esteri.it – Notarial services – general and special power of attorney, documents, Swiss notaries (page in Italian)
Read also
- Italians in Switzerland: Legal Guide (complete guide)
- Succession of an Italian Resident in Switzerland with Assets in Italy
- Moving Back from Switzerland to Italy: AIRE, Customs and Pension Provision
The firm
The firm is based in Naples (Piazza Giovanni Bovio 22 and Via Monte di Dio 14) and works throughout Italy; the first meeting can be held by video call. To ask for a consultation: WhatsApp or phone 347 5264190.
Informational text, prepared with the help of artificial intelligence tools. It does not replace advice on a specific case.
Author: attorney Renato Giuseppe Fiorentino
Updated on October 16, 2026
Do you have a similar issue?
Every situation depends on the documents of the specific case. You can contact the firm from anywhere, remotely.