Declaring foreign assets in Italy: the RW schedule
Italian residents who hold property, bank accounts, securities or crypto-assets abroad report them in schedule RW of the Redditi return or schedule W of the 730. Who must file it, the exemption for accounts up to 15,000 euros and where it stops, converting foreign-currency values; then how IVIE and IVAFE are worked out, a main home abroad, credits for foreign taxes and paying the balance and advances. Two modules with case studies, 2026 rules.
Intermediate2 modules41 minFree course
2026 rules — verified on September 25, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Moving back to Italy to work· Step 2 of 8· Next step: Italian inbound workers regime — taxable and exempt income
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Understand what schedule RW is for and why Italy calls it tax monitoring
- Identify who must file it and which foreign assets it covers
- Apply the exemption for foreign accounts that stay within 15,000 euros, and see where it ends
- Choose between schedule RW of the Redditi return and schedule W of the 730
- Convert foreign-currency values into euros and keep to the filing calendar
- Pick the value on which IVIE is charged, depending on the country where the property sits
- Apply the IVIE rate, the ownership share and the months held, then test the 200 euro threshold
- Handle a main home abroad correctly
- Work out IVAFE on financial products and current accounts, with credits for foreign taxes
- Pay the balance and advances under the right tax codes
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 119 minFree — no accountSchedule RW: who files it, what goes in it and when you are exemptWhat you will be able to do
- Understand what schedule RW is for and why Italy calls it tax monitoring
- Identify who must file it and which foreign assets it covers
- Apply the exemption for foreign accounts that stay within 15,000 euros, and see where it ends
- Choose between schedule RW of the Redditi return and schedule W of the 730
- Convert foreign-currency values into euros and keep to the filing calendar
- Module 222 minFree — no accountWorking out and paying IVIE and IVAFEWhat you will be able to do
- Pick the value on which IVIE is charged, depending on the country where the property sits
- Apply the IVIE rate, the ownership share and the months held, then test the 200 euro threshold
- Handle a main home abroad correctly
- Work out IVAFE on financial products and current accounts, with credits for foreign taxes
- Pay the balance and advances under the right tax codes
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (5)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (5)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
Download the handouts
Where this course leads
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Run the numbers
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File it
Step-by-step guides to the official forms cited in this course.
Go further
The courses that follow on from this one.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.