Buying property in Milano as a British citizen

Legal counsel for UK buyers: from due diligence to notarial deed in the province of Milano

Purchasing property in Milano as a British citizen after Brexit


The acquisition of real estate in Milano by a citizen of the United Kingdom requires careful navigation of the Italian conveyancing system, which differs fundamentally from the English solicitor-based model.
Since the United Kingdom's departure from the European Union, additional considerations apply regarding reciprocity conditions, residence permits for extended stays, and the fiscal treatment of non-EU property owners in the province of Milano.


The Italian purchase procedure involves a binding preliminary contract (contratto preliminare), followed by the notarial deed (rogito) before a public notary.
Prior to either step, comprehensive due diligence must be conducted, encompassing cadastral verification, building code compliance, urban planning conformity, and encumbrance searches.
Each of these elements demands familiarity with Italian administrative and legal frameworks that are not intuitive to purchasers accustomed to the English system.


Building compliance and cadastral verification in Milano


A significant proportion of Italian properties — particularly those in historic centres or rural areas of Lombardia — present building irregularities that must be resolved before any transfer can be validly registered.
These may include unauthorised extensions, non-conforming modifications, or discrepancies between the cadastral records and the actual state of the property.
The firm conducts thorough building compliance assessments and advises on the remediation strategy, whether through a sanatoria application or alternative regularisation measures.


For British purchasers unfamiliar with the Italian cadastral system, the firm provides detailed explanations of how cadastral categories, rendita catastale, and surface area calculations affect both the purchase taxation and the ongoing IMU and TARI obligations applicable to non-resident owners in Milano.


Tax considerations for British property owners in Italy


The tax framework applicable to a British citizen acquiring property in Milano encompasses registration tax or VAT at the time of purchase, annual IMU for non-primary residences, income tax on rental income if the property is let, and capital gains tax in the event of resale within five years.
The United Kingdom-Italy Double Taxation Convention remains in force post-Brexit and governs the allocation of taxing rights between the two jurisdictions.


Those considering the acquisition of property in Lombardia as a step toward Italian residency should be aware of the elective residence visa and the flat-tax regime for high-net-worth individuals, both of which may significantly affect the fiscal planning of the investment.
The firm advises on the interaction between these regimes and the client's existing UK tax obligations.


How to proceed — preliminary consultation


The first recommended step is to schedule a thirty-minute preliminary consultation, available in English, to assess the specific circumstances of the intended purchase and identify the most appropriate course of action.
During this consultation, the firm outlines the applicable procedure, provides an initial estimate of costs and timelines, and addresses any questions regarding the legal and fiscal implications of acquiring property in Milano.


Book a consultation with L’Aurora Law Firm
  • The L'Aurora Law Firm is available for those requiring professional virtual legal consultation and customized solutions in Milano. We offer a complete range of personalized legal services designed to effectively meet the needs of private individuals, businesses and professionals.
  • We remain constantly updated on legislative developments and the most recent judicial trends, ensuring dedicated, targeted and cutting-edge assistance. Every client is special and has unique needs, which is why we dedicate ourselves to providing personalized and strategic consultations, with the objective of resolving legal issues in the most effective manner and in the shortest time possible, both in private and professional contexts.
  • Our method is founded on a thorough, detailed and meticulous analysis of each case, providing practical, concrete solutions always oriented towards protecting the interests and rights of our clients. We believe that a solid professional relationship arises from mutual trust, clarity and maximum transparency, which is why we strive to maintain constant, open and transparent dialogue with our clients, updating them step by step throughout proceedings.
  • We provide qualified virtual legal consultation in Milano and in the region of Lombardia in various areas of law, including civil, commercial, corporate, labor and criminal law. Whether it involves complex contractual disputes, family law matters or business disputes, we are by your side with expertise and dedication to help you overcome every legal challenge with confidence, serenity and tranquility.
  • We operate with constant commitment, passion and professional rigor to achieve tangible and concrete results, always aiming at the complete protection and safeguarding of our clients. Contact us for an initial consultation and discover how we can support you in protecting your rights and resolving your legal matters with expertise, precision and professionalism.
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FAQ
  • Does the law firm handle legal matters related to Milano?
    • The firm provides specialised legal counsel on matters involving Milano and the surrounding territory — irrespective of the client's place of residence.
    • From property disputes to local regulations, employment law to family matters: should a case be connected to Milano or neighbouring municipalities such as San Siro, Assago, Cesano Boscone, the firm is available to assist.
    • Consultations are conducted remotely via video call or telephone, without the need to attend the office in person.
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  • Can legal assistance be obtained for a matter involving Milano without residing there?
    • The firm handles legal matters connected to the territory of Milano and surrounding municipalities, regardless of where the client is based.
    • Cases involving local real estate, commercial activities, contracts, inheritance and disputes tied to the following areas are fully covered: San Siro, Assago, Cesano Boscone, Corsico, Bresso, Novate Milanese, Baranzate, Buccinasco, Vimodrone, Cormano.
    • The firm is available to provide qualified legal assistance tailored to each specific situation.
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  • Does the firm assist with online fraud, cryptocurrency scams, trading fraud or family law matters connected to Milano?
    • The firm assists victims of online fraud, cryptocurrency scams and unauthorised trading platforms connected to the Milano area, conducting a preliminary legal assessment to determine whether the conditions exist to pursue fund recovery, and providing support in filing complaints with the Postal Police.
    • The firm also handles family law matters — separation, divorce, child custody and contested inheritance — connected to the territory of Milano and surrounding municipalities such as San Siro, Assago, Cesano Boscone.
    • Whether the client has been defrauded by a fraudulent broker, suffered losses through an abusive crypto platform, or requires legal support in a family dispute, a remote consultation can be arranged from any location.
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  • Does the firm provide legal assistance for over-indebtedness and debt crisis procedures connected to Milano?
    • The firm offers specialised legal assistance for over-indebtedness procedures under Italian Law No. 3/2012 and the Business Crisis Code (D.Lgs. 14/2019), assisting both private individuals and sole traders connected to the Milano area.
    • Available procedures include the debt restructuring plan, the consumer arrangement, and the controlled liquidation of assets — instruments designed to provide a lawful and structured resolution to situations of financial distress.
    • Clients residing in or holding assets within San Siro, Assago, Cesano Boscone, Corsico, Bresso, Novate Milanese, Baranzate, Buccinasco, Vimodrone, Cormano and surrounding municipalities may access these procedures with the support of the firm.
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INTERNATIONAL CLIENTS REQUIRING REAL ESTATE AND INHERITANCE LAW ASSISTANCE IN MILANO


  • Italian property inheritance for US and Canadian heirs in Milano
    • A United States or Canadian citizen who has inherited real property in Milano or in the province of Milano is required to complete the Italian succession procedure, regardless of residence abroad. The process entails filing a declaration of succession with the competent Revenue Agency, settling applicable inheritance taxes — which differ substantially from US estate tax provisions — and registering the transfer with the local land registry. Where building code violations affect the property, preliminary regularisation may be necessary before any disposition. Remote assistance may be provided for the principal procedural steps, which may allow the heir to fulfil obligations without travelling to Lombardia, depending on the specific circumstances of the case.
    • Schedule a preliminary consultation
  • Purchasing property in Milano as a British citizen after Brexit
    • Since the United Kingdom's departure from the European Union, British nationals seeking to acquire real estate in Milano must navigate a distinct regulatory framework. Reciprocity conditions under Italian law must be verified, tax identification must be obtained, and the conveyancing procedure differs markedly from the English system of solicitors and land registry. Furthermore, post-Brexit residence considerations apply where the purchaser intends to reside in the property for extended periods. The firm is available to assist UK clients at each stage of the acquisition process in the Milano area, from preliminary due diligence and building compliance verification through to notarial deed execution.
    • Schedule a preliminary consultation
  • Cross-border property transactions between France and Milano
    • French nationals acquiring or inheriting property in Milano benefit from EU Succession Regulation No. 650/2012, which permits the choice of applicable law for succession matters. However, the Italian conveyancing system, cadastral regime, and building compliance framework remain exclusively governed by Italian law. The firm provides French-speaking clients with structured guidance through each phase of the real estate transaction or succession procedure in Milano, ensuring alignment with both Italian regulatory requirements and the client's obligations under French fiscal law, including reporting to the Direction générale des finances publiques.
    • Schedule a preliminary consultation
  • Inherited property in Milano — assistance for Argentine and Brazilian heirs
    • Descendants of Italian emigrants residing in Argentina or Brazil frequently inherit property in Milano or neighbouring municipalities in Milano. In many instances, the succession chain involves multiple generations and requires reconstruction of civil status documentation across Italian and South American registries. The firm regularly handles cases involving apostilled foreign documents, consular certificates, and multi-party successions where co-heirs reside on different continents. Where the inherited property is encumbered by debts or building irregularities, the firm advises on acceptance with benefit of inventory under Articles 484 and following of the Italian Civil Code, or on strategic renunciation under Article 519 of the Italian Civil Code.
    • Schedule a preliminary consultation
  • Selling inherited Italian property from abroad — Milano and Milano
    • A non-resident heir wishing to sell inherited property in Milano faces a series of procedural requirements that must be addressed before any transfer can occur. These include completion of the succession declaration, cadastral alignment, resolution of any building code irregularities, and procurement of the required energy performance certificate. The heir must obtain an Italian tax identification number and may grant a power of attorney to enable the firm to act on their behalf before the notary public. Capital gains taxation for non-resident sellers is governed by specific provisions, and applicable bilateral tax treaties must be considered to avoid double taxation in the country of residence.
    • Schedule a preliminary consultation

FREQUENTLY ASKED QUESTIONS FROM INTERNATIONAL CLIENTS IN MILANO


  • Can a foreign citizen purchase property in Milano without Italian residency?
    • Yes, subject to the verification of reciprocity conditions under Italian law. Citizens of countries with which Italy maintains reciprocity agreements — including the United States, the United Kingdom, and all EU member states — may acquire real property in Milano without holding Italian residency. The purchaser must obtain an Italian fiscal code prior to the transaction.
    • Schedule a preliminary consultation
  • What taxes apply when a non-resident inherits property in Milano?
    • Inheritance tax in Italy is determined by the degree of kinship between the deceased and the heir, with rates ranging from four to eight percent and applicable exemption thresholds. Non-resident heirs are subject to the same rates as residents. Additionally, cadastral and mortgage taxes apply at the time of succession registration. Bilateral tax treaties may affect whether the inheritance is also taxable in the heir's country of residence.
    • Schedule a preliminary consultation
  • Do I need to pay IMU property tax as a non-resident owner in Milano?
    • Non-resident property owners in Milano are generally subject to IMU (Imposta Municipale Unica) at the applicable municipal rate, which varies by municipality and property category. The primary residence exemption is not available to non-resident owners unless specific conditions are met. The firm advises on the applicable rates and filing obligations.
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  • How long does the property purchase process take in Milano?
    • From the signing of the preliminary contract (compromesso) to the final notarial deed (rogito), the typical timeframe in Milano ranges from sixty to one hundred and twenty days, depending on the complexity of due diligence, mortgage approval if applicable, and cadastral verifications. Building compliance issues may extend this period.
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Appointments Information

The law firm of Liliana L’Aurora is located at Via Roma 116, Terracina (LT)