Changelog

City guide Modena

• Method Generated ⁠Researched
• Affordable Shopping Spots Mercato Albinelli (Via Albinelli, 13) - Historical indoor market. ⁠Mercato Albinelli (Via Luigi Albinelli 13), the covered market, daily 06:30-14:30 and…
• Attractive Tax System for Digital Nomads New 'Digital Nomad Visa' and 'Lavoratori Impatriati' (70-90% tax exemption for remote… ⁠Qualifying workers who move their tax residence to Italy from 2024 can exclude 50 percent…
• Best Coworking Space Impact Hub Modena (Via Araldi, 196) - Day pass €25, Monthly €200. ⁠Fabbriche Binarie (Via Nicolò dell'Abate 66, beside the station) has hot desks and fixed…
• Best Hospital Policlinico di Modena (Via del Pozzo, 71). ⁠Policlinico di Modena, the university hospital. The registered office is Via del Pozzo 71…
• Bike/Scooter Rental C'è Bici (Municipal bike sharing) and Tier/Dott for scooters. ⁠C'entro in bici is the municipal yellow-bike share: take a bike from a rack and return it…
• Controlled Foreign Company (CFC) Rules Yes, Italian Tax Code (TUIR) applies rules for low-tax jurisdictions. ⁠Italy has CFC rules. The Italy tax profile records an effective foreign tax rate below…
• Corporate Tax 24% (IRES) + approx. 3.9% (IRAP) regional tax. ⁠IRES (24%) + IRAP (approx. 3.9%)
• Currency & Banking 1 EUR ≈ 1.09 USD. Major banks include UniCredit and BPER Banca (headquartered in Modena). ⁠Euro (EUR, €). Cards are widely accepted; cash is still used in smaller shops and markets…
• Dividend Withholding Tax 26% standard rate. ⁠26% standard flat rate
• Highest Income Tax Bracket 43% for income over €50,000. ⁠43% national IRPEF on income over €50,000. Regional and municipal surcharges apply; the…
• Highway Access A1 (Autostrada del Sole) connects Milan and Rome; A22 for Brennero. ⁠The A1, the Autostrada del Sole, has exits at Modena Nord, about 5 km from the centre, and…
• Local Heritage Traditional Balsamic Vinegar of Modena production (Acetaie). ⁠Traditional balsamic vinegar. The tourist office at Piazza Grande 14 books a visit to an…
• Main Train/Transit Hub Stazione di Modena (Piazza Dante Alighieri). ⁠Modena railway station, on Piazza Dante Alighieri, is about 500 metres north of the…
• Must-See Landmarks Ghirlandina Tower and Modena Cathedral (UNESCO World Heritage). ⁠The 12th-century cathedral, the Ghirlandina tower and Piazza Grande, inscribed together by…
• Population 185,000 ⁠183,832 residents in the comune on 1 January 2026.
• Power 230V, 50Hz, 🔌 Type C, F, and L sockets. ⁠230 V, 50 Hz, Type C, F and L sockets.
• Property Tax IMU (Imposta Municipale Unica), exempt for primary residence except luxury. ⁠IMU is not charged on a primary home, except homes in cadastral categories A/1, A/8 and…

fix pass aligned Currency & Banking, Tap Water, SIM Card, Corporate Tax, Dividend Withholding Tax, Tax System, Highest Income Tax Bracket, VAT, Controlled Foreign Company (CFC) Rules, Property Tax and Property Transaction Tax with the shared Italy wording and unchanged country prep; clarified the CFC comparison and recorded unverified prices or address details for Best Coworking Space, Best Hospital and Main Train/Transit Hub; refreshed research attribution and verification date Source

City guide Milan

• Best Hospital Ospedale Niguarda (General), San Raffaele (Private Excellence), Policlinico di Milano. ⁠ASST Grande Ospedale Metropolitano Niguarda, Piazza Ospedale Maggiore 3, in the north of…
• Casino & Gaming Halls Casinò di Campione (Closed/Reopening), Sisal Wincity (Diaz). ⁠Casino di Campione, Piazzale Milano 2, Campione d'Italia, is open every day except 24…
• City Milan, Lombardy, Italy ⁠Milan, capital of Lombardy, in northern Italy, and the second-largest comune in the…
• Controlled Foreign Company (CFC) Rules Yes, applicable to entities in low-tax jurisdictions ⁠From 2024, a controlled foreign company is caught when its effective tax is under 15% on…
• Corporate Tax 24% IRES + approx 3.9% IRAP (Total ~27.9%) ⁠IRES is 24% and ordinary IRAP is 3.9%. Regions may move the IRAP rate by up to 0.92…
• Currency & Banking Euro (EUR). 1 EUR ≈ 0.92 USD. Major banks: Intesa Sanpaolo, UniCredit. ⁠Euro (EUR). The country prep keeps the ECB reference of 19 October 2026: 1 euro = 1.1225…
• Cycling/Walking Paths Naviglio Martesana path (Milan to Adda River), 38km dedicated cycle path. ⁠The Martesana cycle path starts near Via De Marchi and follows the canal to Cassano…
• Highest Income Tax Bracket 43% (for income over €50,000) ⁠43% national IRPEF on income above €50,000 in 2026. The bands under that are 23% up to…
• Internet Speed Average 120-150 Mbps (Fiber widely available) ⁠No Milan-only series was opened. Ookla medians for Italy in September 2026 were 285.86…
• Libraries & Study Spots Biblioteca Braidense (Historic), Biblioteca degli Intronati, Open (Porta Romana). ⁠Biblioteca Nazionale Braidense, Via Brera 28, inside the Brera palace. Monday to Friday…
• National Parks Nearby Parco Regionale della Valle del Ticino (30 mins west). ⁠Parco Lombardo della Valle del Ticino is a regional park, the first in Italy (1974)…
• Population 1,400,000 (Metropolitan: 3,200,000) ⁠ISTAT counts 1,362,863 residents in the comune on 1 January 2026. Wikipedia cites a 2024…
• Power 230V, 50Hz, 🔌 Type C, F, and L sockets ⁠230 V, 50 Hz, with Europlug (type C), Schuko (type F) and Italian type L. The Wikivoyage…
• Property Tax IMU (approx 0.76-1.06%), waived for primary residence except luxury ⁠IMU is not due on an ordinary main home. In Milan for 2026, luxury main homes (A/1, A/8…
• Property Transaction Tax Registration tax: 2% (primary) or 9% (secondary residence); fixed fees €50. ⁠Buying from a private seller, registration tax is 2% with first-home relief instead of 9%…
• SIM Card Iliad (Via Torino), Vodafone (Piazza Cordusio), TIM. €10-15/month for 100GB+ ⁠iliad, TIM, Vodafone and WindTre sell prepaid SIMs. You need a passport, and the shop can…
• Scenic Viewpoints Duomo Rooftop Terraces, Torre Branca in Parco Sempione. ⁠Duomo rooftop terraces cost €16 on foot or €18 by lift for an adult, on the tariff in…
• Studio Purchase Price (City Center) Approx. €9,500 per m² (e.g., 40 m² = €380,000) ⁠September 2026 asking prices in the Centro zone averaged €11,231 per m², so 40 m² is about…
• Studio Purchase Price (Outside City) Approx. €4,800 per m² (e.g., 40 m² = €192,000) ⁠September 2026 asking prices in Bisceglie, Baggio and Olmi averaged €3,299 per m², so 40…
• Tap Water Drinkable and high quality (known as 'Acqua del Sindaco') ⁠Tap water is safe to drink. Do not drink from a fountain marked non potabile.
• Tax System Worldwide income basis for residents (>183 days) ⁠Residents are taxed on worldwide income. You are resident if, for more than 183 days in…
• VAT Standard 22%; reduced 10% and 4% for food/books ⁠22% standard IVA. Restaurants and hotels are 10%, and books are 4%. The tax is included in…

fix pass after the independent check of this batch: prepaid SIM line now states the 150 gigabyte plan without the extra European Union bucket, matching the same line in the other Italian cities; provenance set to this run and its verification date; re-opened and confirmed the pages behind the coworking prices, the transport monthly passes, the hospital address, the library hours, the casino hours, the cathedral terrace tickets and the cycling route details. No other item changed.