# Convenzione
tra la Confederazione Svizzera e la Repubblica Italiana
per evitare le doppie imposizioni e per regolare
talune altre questioni in materia di imposte sul reddito
e sul patrimonio
Conchiusa il 9 marzo 1976
Approvata dall’Assemblea federale il 24 ottobre 1978[1](#fn-d7e30)
Istrumenti di ratificazione scambiati il 27 marzo 1979
Entrata in vigore il 27 marzo 1979
(Stato 17 luglio 2023)
[1](#fnbck-d7e30) [RU 1979 460](https://fedlex.data.admin.ch/eli/oc/1979/460_460_460)
Il Consiglio federale svizzero
ed
il Governo della Repubblica italiana,
Desiderosi di evitare le doppie imposizioni e di regolare talune altre questioni in materia di imposte sul reddito e sul patrimonio;
Riconosciuto che la conclusione di una Convenzione in tale settore contribuisce a rafforzare l’ordinario sviluppo delle relazioni economiche tra i due Paesi nel contesto di una maggiore cooperazione;
Considerato l’impegno di ciascuno degli Stati contraenti alla più rigorosa applicazione di tutte le disposizioni intese a combattere l’evasione e la frode fiscale previste dalla propria legislazione fiscale interna;
Riconosciuta la necessità d’assicurare che i vantaggi di una Convenzione per evitare le doppie imposizioni vadano a profitto esclusivo dei contribuenti che adempiono i loro obblighi fiscali;
Riconosciuta la necessità di adottare provvedimenti per impedire l’uso senza causa legittima di detta Convenzione;
Hanno deciso di concludere una Convenzione ed hanno nominato a tale scopo come plenipotenziari:
(Seguono i nomi dei plenipotenziari)
i quali, dopo essersi comunicati i loro pieni poteri ed averli riconosciuti in buona e dovuta forma,
hanno convenuto quanto segue:
Citation to select or copy
Switzerland / Italy; https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/1979/461_461_461/20230717/it/html/fedlex-data-admin-ch-eli-cc-1979-461_461_461-20230717-it-html-2.html; edition official-publisher-amended-publication-in-original-language; source version 2023-07-17; source section Publisher title, preamble and qualifications; Italiano; source role official-publisher-amended-publication-in-original-language; Publisher Testo originale; closing explicitly says two originals in Italian; this is the publisher amended version, not a newly authenticated consolidated instrument The signing clause concerns the signed underlying instrument. Publisher consolidation, source integrity and legal/human-approved language alignment are separate. No legal-currentness certification.; source SHA-256 0adfb97203786e73fe0f822204d801c724ea2b0ccf7bf648dffcfcb07215fc80; unreviewed source text, current applicability unverified; /editions/ch-it-1976-fedlex-20230717-de-v1/it/supplements/source-preamble/
Disclaimers
Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.
Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.
Page links are source references, not verified paragraph correspondence. Formatting and extraction errors may remain.
Noindex is not access control. This is a research preview, not a statement of authoritative or current law.
Source & edition
https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/1979/461_461_461/20230717/it/html/fedlex-data-admin-ch-eli-cc-1979-461_461_461-20230717-it-html-2.html · official-publisher-amended-publication-in-original-language; source version 2023-07-17
official-publisher-amended-publication-in-original-language · Publisher Testo originale; closing explicitly says two originals in Italian; this is the publisher amended version, not a newly authenticated consolidated instrument The signing clause concerns the signed underlying instrument. Publisher consolidation, source integrity and legal/human-approved language alignment are separate. No legal-currentness certification.
Language grouping is navigation only. Legal or translational alignment, qualified human review and current applicability remain unverified.
Publisher role and language
Official publisher German translation; not authentic German treaty wording
No independent currentness, wording or cross-language approval.
Actual supplied body languages: Deutsch, Italiano. A language named by an instrument is not a supplied translation.
publisher-labelled German translation. German publication only; no complete authentic-language set or cross-language alignment claimed.
# [Unterschriften](#signature)
Zu Urkund dessen haben die Bevollmächtigten der beiden Staaten dieses Abkommen unterzeichnet und mit ihren Siegeln versehen.
Geschehen zu Rom am 9. März 1976 in zwei Urschriften in italienischer Sprache.
Für den
Schweizerischen Bundesrat:
Hans-Conrad Cramer
Für die Regierung
der Italienischen Republik:
Cesidio Guazzaroni
The source-language qualification above concerns the earlier retained Deutsch publication. The active language has its own source and role below.
Edition
official-publisher-amended-publication-in-original-language; source version 2023-07-17
Text available here
Deutsch, Italiano
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Languages recorded in source metadata: Italiano. This is not a promise of available text or a translation.
Edition notes and known limitations
Official German Fedlex source publication, not an assistant consolidation or current-law certification.
Native HTML-to-Markdown extraction can flatten adjacent list-marker spacing; exact full matching publisher XML is separately retained. No source wording edits or fabricated legal paragraph numbers.
All supplied preamble, signature, protocols, understandings and notes are separately retained and searchable; available German source language only, no fabricated English translation.
Source/capture hashes identify this retained representation, not original HTTP HTML bytes or a PDF original. Human wording/legal/currentness/alignment review and parent admission remain pending.
Publisher labels this German publication “Übersetzung”. It is not presented as an authentic German diplomatic text.
The retained source edition is 17 July 2023. Separate cross-border-commuter and home-working agreements are not silently merged into this treaty reader; see the retained SIF Italy overview.
The native capture contains literal [tab] formatting tokens and flattened adjacent list markers. They remain unedited; the matching publisher XML is available for structure verification.
Source authority, text completeness and currentness still require human review.