
Buying a House in Italy as a British Buyer: Article 16 Reciprocity
Article 16 of the preleggi is the one real nationality gate in Italian conveyancing. It applies to British buyers, and it is a check by the notaio, not a bar.
Author
Italy Property Analyst
Matteo covers the Italian market for AiMYNDi: the catasto, the rogito, condominio accounts, and the short-let tax rules that keep shifting under owners. Years spent helping cross-border buyers work out what an Italian purchase really costs, once IMU, notary and agency fees have landed, came first.

Article 16 of the preleggi is the one real nationality gate in Italian conveyancing. It applies to British buyers, and it is a check by the notaio, not a bar.

From the 2026 tax year cedolare secca on Italian short lets covers only two apartments, at 21% and 26%. A third makes the letting a business, with a VAT number.

Paragraph 311b BGB pushes a German purchase through a notary. The Italian compromesso needs none, and Italy takes 9% where North Rhine-Westphalia takes 6.5%.

Sweden charges 1.5% stämpelskatt and nothing on a bostadsrätt. Italy charges 9% on a second home, taxed on the price unless you ask for the cadastral value.

Registering a Danish transfer costs 0.6% plus 1,850 kroner. Italy charges 9% on a second home, or 2% on a main one. Here is the rest of what changes.

An asunto-osake has no Italian equivalent, and the tax shows it: 1.5% at home becomes 9% in Italy, or 2% with prima casa relief. Here is what else changes.

Norway is outside the EU, so Norwegians expect Italy's reciprocity test. It does not apply to them. What applies is 9% registration tax, or 2% on a main home.

Article 7:2 BW gives three days from the moment the deed reaches your hands. Italy gives none, charges 9% on a second home, and keeps the caparra you paid.
7 editors and analysts contribute to the AiMYNDi newsroom across European markets.