La scelta del domicilio tra
pianificazione fiscale e rischio di
verifiche - "Choosing a domicile: tax
planning versus the risk of tax audits"

Fiscalità del domani (5a edizione) - “Taxation of Tomorrow (5th edition)”

The panel deals with current topics around the tax residency for individuals, exploring how tax considerations often influence residency planning, while emphasising that strategies misaligned with a taxpayer’s lived reality are increasingly exposed by enhanced state monitoring. Such discrepancies may rapidly lead to significant tax, administrative, or criminal consequences, making effective compliance and risk assessment more critical than ever. Attention is given also to the point of view of tax authorities (e.g. as regards monitoring activities in Italy and Switzerland, adverse consequences of tie-breaker proceedings on intercantonal resource equalization) as well as from the judicial perspective (e.g. as regards the controversial topic of the involvement of federal tax authority in determining the tax residency at the intercantonal level).