{"id":15450,"date":"2022-10-08T18:35:44","date_gmt":"2022-10-08T18:35:44","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=15450"},"modified":"2022-10-22T11:11:24","modified_gmt":"2022-10-22T11:11:24","slug":"alcuni-casi-tratti-dalla-pratica","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/it\/tatime\/individ\/taksimi-i-dyfishte\/disa-raste-nga-praktika\/","title":{"rendered":"Alcuni casi pratici relativi alla doppia imposizione dei soggetti fisici stranieri in Albania"},"content":{"rendered":"
Pagina Iniziale<\/a><\/span> | Normativa fiscale<\/a><\/span> | individuale<\/a><\/span> | Riservato: doppia imposizione<\/a><\/span> | Alcuni casi pratici relativi alla doppia imposizione dei soggetti fisici stranieri in Albania<\/span><\/span><\/div>\n\n\n

<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Tassazione dei redditi passivi provenienti dall'Albania percepiti da soggetti non residenti<\/h4>\n\n\n\n

Se sei un non residente ma percepisci redditi passivi provenienti dalla Repubblica di Albania (redditi da dividendi, interessi o onorari), sarai soggetto a tassazione nella Repubblica di Albania.<\/p>\n\n\n\n

Se si beneficia delle convenzioni fiscali in vigore, l'importo dell'imposta dovuta in Albania sar\u00e0 quello specificato nella convenzione fiscale.<\/p>\n\n\n\n

Uno straniero che lavora in Albania<\/h4>\n\n\n\n

Se sei uno straniero che lavora in Albania, la durata del tuo soggiorno \u00e8 importante: che sia temporanea o continuativa.<\/p>\n\n\n\n

Se ti trovi temporaneamente nel Paese e trascorri meno di 183 giorni all'anno, sarai considerato non residente ai fini fiscali in Albania. Inoltre, se il tuo datore di lavoro \u00e8 un non residente e la retribuzione non \u00e8 attribuibile a una stabile organizzazione o a una base fissa che il datore di lavoro possiede in Albania, il tuo reddito da lavoro dipendente sar\u00e0 tassato solo nel tuo paese di residenza.<\/p>\n\n\n\n

Le condizioni sopra indicate devono essere soddisfatte tutte contemporaneamente. Se una sola di esse non \u00e8 soddisfatta, il reddito da lavoro dipendente sar\u00e0 tassato in Albania.<\/p>\n\n\n\n

Se soggiorni per pi\u00f9 di 183 giorni in un anno, sarai considerato residente ai fini fiscali in Albania.<\/p><\/blockquote>\n\n\n\n

Uno studente straniero in Albania<\/h4>\n\n\n\n

Se sei uno studente o stai frequentando corsi di formazione o di qualificazione in Albania, il tuo reddito non sar\u00e0 soggetto a tassazione in Albania se proviene da fuori dal territorio della Repubblica di Albania.<\/p>\n\n\n\n

Uno straniero proprietario di un bene immobile in Albania<\/h4>\n\n\n\n

Se sei uno straniero e possiedi un bene immobile in Albania, i redditi derivanti da tale bene \u2014 sia che provengano dall'uso diretto, dalla locazione o da qualsiasi altra forma di sfruttamento \u2014 saranno tassati in Albania.<\/p>\n\n\n\n

Fonte: Direzione Generale delle Imposte.<\/a><\/p>\n\n\n

Hai qualche domanda?<\/h3>

Non esitare a contattarci. Siamo un team di esperti e saremo lieti di parlare con te.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"

Taksimi i t\u00eb ardhurave pasive me burim n\u00eb Shqip\u00ebri t\u00eb p\u00ebrfituara nga jorezident\u00ebt N\u00ebse je i huaj por p\u00ebrfiton t\u00eb ardhura pasive me burim nga Republika e Shqip\u00ebris\u00eb (t\u00eb ardhura nga divident\u00ebt, interesat, honoraret) do t\u00eb paguani tatimin n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb. N\u00ebse p\u00ebrfitoni nga marr\u00ebveshjet tatimore n\u00eb fuqi, masa e tatimit t\u00eb paguar n\u00eb […]<\/p>\n","protected":false},"author":1,"featured_media":15797,"parent":15448,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-15450","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"\nDisa raste nga praktika p\u00ebr taksimin e dyfisht\u00eb t\u00eb individ\u00ebve t\u00eb huaj n\u00eb Shqip\u00ebri - AlProfit Consult<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alprofitconsult.al\/it\/tasse\/individuale\/doppia-imposizione\/alcuni-casi-tratti-dalla-pratica\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Disa raste nga praktika p\u00ebr taksimin e dyfisht\u00eb t\u00eb individ\u00ebve t\u00eb huaj n\u00eb Shqip\u00ebri\" \/>\n<meta property=\"og:description\" content=\"Taksimi i t\u00eb ardhurave pasive me burim n\u00eb Shqip\u00ebri t\u00eb p\u00ebrfituara nga jorezident\u00ebt N\u00ebse je i huaj por p\u00ebrfiton t\u00eb ardhura pasive me burim nga Republika e Shqip\u00ebris\u00eb (t\u00eb ardhura nga divident\u00ebt, interesat, honoraret) do t\u00eb paguani tatimin n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb. 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