Life in Ispra - FAQs

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This section tries to provide answers to hot questions in a clear and straight-forward way. These Q&As refer to standard cases and may not be 100% applicable to each individual case, they should therefore be taken as a general guidance only. 
This section will be updated every time new legislation or clear evidence is produced.
Definitions

Residency (by registry): the place where you live, formally communicated to your municipality.
Ordinary Residency: the place where you live more than 183 days / year.
Domicile: the place that a person treats as their permanent home, or lives in. It corresponds to the place of residency (either "by registry" or "ordinary").
Fiscal Domicile: The official country for tax purposes
Questions
1. I am an official (or other agent of the EU Institutions) and I work at Ispra. Am I obliged to reside in the nearby of my working place?

2. I have a special ID card from the Italian Foreign Ministry, but I'm not registered at my Comune. Does it mean that I "reside" in Italy?

3. Does the "Protocol on privileges and immunities" allow officials and other agents to keep their residency in their home country? 

4: Is the "Protocol on privileges and immunities" protecting me from national rules about car registration?



Answers
Q.: I am an official (or other agent of the EU Institutions) and I work at Ispra. Am I obliged to reside in the nearby of my working place?
A.: YES.
According to art. 20 of the Staff Regulations, "An official shall reside either in the place where he is employed or at no greater distance there from as is compatible with the proper performance of his duties".
Due to the geographical position of Ispra, it is quite unlikely that residing at a location outside Italy (within the EU territory) may be considered compatible with the proper performance of duties.
Your "place of residency" is recorded in Sysper as "Private Address".


Q.: I have a special ID card from the Italian Foreign Ministry, but I'm not registered at my Comune. Does it mean that I "reside" in Italy?
A.: YES.
Place of Residency can be of two types: "by registry" or "ordinary". "Residency by Registry" is the one formalised at Comune, while "Ordinary Residency" is the place where somebody normally lives (for a period of more than 183 days/year). For those holding a special ID card, the place of residency reported in Sysper is communicated to the Italian Ministry. All those with a special ID card are, effectively, resident in Italy (under the "Ordinary Residency" concept).


Q.: Does the "Protocol on privileges and immunities" allow officials and other agents to keep their residency in their home country? 
A.: Double residency is normally not allowed, as it is impossible to live in two different places for more than 183 days/year at the same time.

Article 13 of the Protocol states that "In the application of income tax, wealth tax and death duties and in the application of conventions on the avoidance of double taxation concluded between Member States of the Union, officials and other servants of the Union who, solely by reason of the performance of their duties in the service of the Union, establish their residence in the territory of a Member State other than their country of domicile for tax purposes at the time of entering the service of the Union, shall be considered, both in the country of their actual residence and in the country of domicile for tax purposes, as having maintained their domicile in the latter country provided that it is a member of the Union. This provision shall also apply to a spouse, to the extent that the latter is not separately engaged in a gainful occupation, and to children dependent on and in the care of the persons referred to in this Article."
This article refers to officials who have established their residency (either "by registry" or "ordinary") in a country other than their home country – in our case, Italy. 
This article sets that, despite their residency being changed to Italy, officials from Member States other than Italy will continue to have their "fiscal domicile" in the country where they were paying their income taxes at the moment they were hired, in the majority of cases their home country.
Thanks to it, "Fiscal Domicile" (for the purpose of taxation) does not automatically coincide with "Residency". 
By contrast, any individual not covered by the Protocol will usually be considered tax-resident in the country where he/she spends more than 6 months a year.
"Fiscal Domicile" only concerns income tax, wealth tax, death duties and the application of conventions on the avoidance of double taxation.



Q.: Is the "Protocol on privileges and immunities" protecting me from national rules about car registration?
According to art. 23 of the Staff Regulations, "The privileges and immunities enjoyed by officials are accorded solely in the interests of the Union. Subject to the Protocol on Privileges and Immunities, officials shall not be exempt from fulfilling their private obligations or from complying with the laws and police regulations in force."
The joint provisions concerning rules about "Residency" and the "Protocol" do not allow for any derogation concerning car registration.

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