Guide
I want to sellSelling a Sappada home to a foreign buyer: what changes, and what does not
Sappada lies a few kilometres from the Austrian border, and its local speech has Austro-Bavarian roots. A seller may find an Austrian, German or Slovenian buyer, or an American looking for mountains. For the seller, taxes and papers stay the same; what changes is the language of the deed, the buyer's documents and the route the money takes. Here are the rules, read in the sources, step by step.
Checked on 31 October 202612 sources9 min read

In brief
- Holders of a passport from an EU country, or from Iceland, Liechtenstein and Norway, buy like an Italian: no reciprocity check applies to them. The same goes for those living in Italy with a long-term permit or one for work, family, study or protection; for others the notary carries out the check.12310
- The buyer needs an Italian tax code: someone living abroad requests it from the Italian consulate in the country where they live, or from an office of the Agenzia delle Entrate.4
- If the buyer does not know Italian, the deed is made with a facing translation: with an interpreter chosen by the parties and sworn in before the notary, or directly in the buyer's language if the notary and witnesses know it.5
- The price arrives by bank transfer and the deed states how it was paid; either party may ask the notary to hold it in a dedicated account and release it only after registration of the sale.67
- The notary and the agency must identify the buyer and, if a company is buying, whoever really controls it.8
Who comes from outside, in Sappada
In 2025 foreign guests accounted for 13.4% of the nights spent in Sappada's registered accommodation: the village's tourism is mostly Italian.9 But the Austrian border is a few kilometres away. By car, on our estimates, Lienz is about 1 h 55 min away, Klagenfurt about 2 h 40 min, Ljubljana about 3 h 30 min, Munich about 5 h 20 min. And the village's own speech, Sappadino, is of Austro-Bavarian origin: our guide to Plodn tells its story.11
For a seller, a buyer who lives abroad is one more buyer. They do not need rules different from an Italian's, except on four points: whether they can buy, with which documents, in which language they sign, and how the money arrives.
Can they buy? Reciprocity
The general rule is old and sits in the preliminary provisions of the Civil Code: a foreigner enjoys the civil rights of an Italian citizen on condition of reciprocity, that is, if their country grants the same rights to Italians. Buying a house is one of those rights.1
In practice the check concerns few people. According to the Foreign Ministry, exempt are citizens, individuals and companies, of EU countries and of the other three countries of the European Economic Area: an Austrian, a German or a Slovenian buys in Sappada like someone living in Udine. Also exempt are stateless persons and refugees resident in Italy for at least three years, citizens of countries that have a bilateral investment agreement with Italy, and foreigners living in Italy with a long-term residence permit or with a permit for work, for a sole proprietorship, for family, humanitarian reasons or study. The immigration law treats a lawfully resident foreigner like a citizen for civil rights.2310
For everyone else, for instance a US or British citizen who does not live in Italy, or lives here on a different permit such as one for elective residence, the notary checks before the deed, using the Ministry's data, whether there is reciprocity between the two countries. It is worth knowing when the offer arrives, not on the day of the deed.10
The buyer's documents
The first is the Italian tax code. Someone living abroad requests it from the Italian consular authorities of their country of residence; it can also be obtained at an office of the Agenzia delle Entrate, by appointment and with an identity document.4
Then a valid identity document, marital status and, for married buyers, the property regime, because these decide whose the house will be. For a couple married abroad a document on the law that governs their marriage may be needed: the question should be asked early.
A buyer who cannot come to Italy to sign can be represented by an attorney. The power of attorney is made abroad, before a notary or at the Italian consulate, and the notary handling the deed will say which formalities make it valid in Italy and whether it must be translated: better to ask before the buyer signs it.
The deed in a language the buyer understands
An Italian notarial deed is written in Italian. The notarial law provides two routes for those who declare they do not know it.5
| Route | When | How it works |
|---|---|---|
| Deed in the foreign language | The parties declare they do not know Italian, and the notary and witnesses know that language | The deed is written in the foreign language, with the Italian translation facing it or at the foot; both are signed (art. 54) |
| Deed in Italian with an interpreter | The notary does not know the buyer's language | An interpreter chosen by the parties is sworn in before the notary; the deed is written in Italian with the interpreter's translation facing it or at the foot; if there are witnesses, at least one besides the interpreter must know the language; the interpreter signs every sheet (art. 55) |
Law no. 89 of 16 February 1913, arts. 48, 50, 54 and 55, text in force.5
Either way the buyer always signs a text they can read. That is why the buyer's language should be told to the notary when the date is set, together with who will act as interpreter and witness: as a rule, in these cases, the notary calls witnesses. Interpreter and witnesses must meet the legal requirements: of age, Italian citizens or foreigners resident in Italy, with no interest in the deed, neither spouses nor close relatives of the parties; and the interpreter cannot also be a witness. The buyer's spouse or child, therefore, cannot act as their interpreter. Who pays for the interpreter and the translation is for the parties to decide: it is worth writing it into the preliminary contract.
And the preliminary contract itself is best written with the two languages side by side, stating which text prevails in case of doubt.
Money that comes from abroad
In the deed of sale the parties declare, in a sworn statement, how the price was paid: the details of each bank transfer or cheque. In the same statement they say whether an agent was involved, who it was, and how much was paid and how. A buyer paying from abroad does so by bank transfer, and the notary records its details.6
When the money comes from far away there is a tool that protects both sides: a request from either party is enough, and the notary must place the price in a dedicated account, where it stays separate from the notary's own assets and cannot be seized. It is released to those entitled after the sale has been registered and recorded in the land registers, once the notary has checked that no new encumbrances have appeared. The seller knows the money is there; the buyer, that the house is theirs before the money changes hands.7
Finally there is anti-money-laundering. The notary and the agency must identify the buyer and verify their identity; if the purchase is made through a company, they must trace who owns and controls it. They may ask where the money comes from. A foreign buyer who knows this prepares the documents in good time.8
For the seller, what does not change
The seller's taxes are the same: the capital gain, on homes bought or built less than five years earlier (ten if Superbonus works were carried out), subject to the exceptions in the law, is calculated as for any sale, and our guide to selling explains how.12 The documents to prepare before the listing are also the same: the energy performance certificate, the conformity of the cadastral plan, the building permits, the landscape authorisation for exterior works.
What changes is how much they count. A buyer who lives hours away, and may read Italian with difficulty, decides on what they can see from afar: legible floor plans, faithful photographs, the certificate, condominium charges in writing. A house with its papers in order and a listing in the buyer's language sells at a distance; a house that needs three trips to understand what is being bought often does not.
When the offer comes from abroad
Before accepting an offer from abroad
- Which country the buyer is a citizen of, whether they live in Italy and on which permit: if they are not from an EU or EEA country and hold none of the exempting permits, the notary will check reciprocity.210
- Whether they already have an Italian tax code, or when they will.4
- Which language they want to sign in, and who will act as interpreter and witness, meeting the legal requirements.5
- Whether they will sign in person or by power of attorney, and from which country.
- How they will pay: bank transfer, from which bank, and whether either party wants the price held by the notary until registration.7
- Whether they are buying alone, with a spouse or through a company: the documents and checks change.8
- What they have really seen of the house: floor plan, energy certificate, charges, photographs. The farther away they are, the more the offer must rest on written papers.
What we do
Every house we sell in Sappada has its listing in Italian and also in English, German and Slovenian, with documents and declared photographs. The group works from Trieste, and of the buyers who contacted the group in the last year for homes in Trieste and its surroundings, and whose country we know, 37% lived abroad: it is not a Sappada figure, and it measures our own contacts, not the whole market.
Whoever wants to sell their Sappada home, including to someone from outside, starts with us from the written valuation and the papers. The notary is usually chosen by the buyer; we tell you beforehand what they will need.
What we do not know yet
Whatever we have not yet read in a reliable source is written here, rather than passed off as certain.
- How many foreign buyers have bought homes in Sappada in recent years: public statistics on sales do not record the buyer's nationality.
- Which formalities, country by country, make a power of attorney signed abroad valid in Italy: it depends on the country and the type of deed, and the notary will say.
Frequently asked questions
Can an Austrian or a German buy a house in Sappada like an Italian?
Yes. For citizens of an EU country, or of Iceland, Liechtenstein and Norway, reciprocity is not checked: they buy under the same rules and with the same taxes as an Italian.
Can the deed be made in German or English?
Yes, in two ways: directly in that language, with the Italian translation facing it, if the notary and the witnesses know it; or in Italian, with an interpreter chosen by the parties, sworn in before the notary, and their translation facing it or at the foot.
Does the buyer have to come to Italy to sign?
No, they can be represented through a power of attorney. Which formalities make a power of attorney made abroad valid in Italy is for the notary to say, and it is better to ask early.
How do I receive the money, and when?
By bank transfer, recorded in the deed. At the request of even one party, the notary holds the price in a dedicated account and releases it after the sale has been recorded.
Can an American buyer purchase in Sappada?
If they do not live in Italy, the notary first checks reciprocity between the two countries, using the Foreign Ministry's data. If they live in Italy with a long-term permit or one for work, family, study or protection, no check is needed; with other permits, for instance for elective residence, the notary carries it out anyway.
Sources
Read on 31 October 2026. The numbers match the references in the text.
- Provisions on the law in general (preliminary provisions of the Civil Code), art. 16: treatment of foreigners, text in force, read on 31/10/2026normattiva.it
- Ministry of Foreign Affairs and International Cooperation, “Condizione di reciprocità”, read on 31/10/2026esteri.it
- Legislative Decree no. 286 of 25 July 1998, art. 2: rights of lawfully resident foreigners, text in force, read on 31/10/2026normattiva.it
- Agenzia delle Entrate, “Tax identification number for foreign citizens”, read on 31/10/2026agenziaentrate.gov.it
- Law no. 89 of 16 February 1913 (notarial law), arts. 48, 50, 54 and 55: witnesses, deeds in a foreign language and interpreters, text in force, read on 31/10/2026normattiva.it
- Decree-Law no. 223 of 4 July 2006, art. 35, para. 22: statement of payment methods and of the agent in the deed, text in force, read on 31/10/2026normattiva.it
- Law no. 147 of 27 December 2013, art. 1, paras. 63, 65 and 66: deposit of the price in the notary's dedicated account and release, text in force, read on 31/10/2026normattiva.it
- Legislative Decree no. 231 of 21 November 2007, art. 18: content of customer due diligence, text in force, read on 31/10/2026normattiva.it
- Regione Friuli Venezia Giulia (PromoTurismoFVG), open data “Flussi turistici dei Comuni della Regione dal 2022”, municipality of Sappada, 2025dati.friuliveneziagiulia.it
- Presidential Decree no. 394 of 31 August 1999, art. 1: verification of reciprocity and exempt foreigners, text in force, read on 31/10/2026normattiva.it
- M. Caria, “Il sappadino”, Linguistik online 130 (2024), University of Bernbop.unibe.ch
- Presidential Decree no. 917 of 22 December 1986 (consolidated income-tax code), art. 67, para. 1, letters b and b-bis: capital gains on property, text in force, read on 31/10/2026normattiva.it
Where the figures in this guide come from (4)
- Our calculation, based on: Regione Friuli Venezia Giulia (PromoTurismoFVG), open data “Flussi turistici dei Comuni della Regione dal 2022”: registered accommodation, municipality of Sappada, year 2025 · 6 October 2026
- Our estimate: OSRM time × 1.15, rounded up to the next 5 minutes (calculated on the seconds). It is a stated rule of thumb, not a measurement on the road · 6 October 2026
- Status of our work in Sappada, reviewed on 2026-10-06 (to be reviewed again by 2026-12-31) · 6 October 2026
- Our calculation: buyers from abroad out of buyers whose country is known (TriesteVillas CRM, enquiries and viewings from 5 October 2025 to 5 October 2026: measured on 5 October 2026, corrected after checking) · 5 October 2026
This guide explains general rules: it is not tax, legal or financial advice. Laws, rates and tariffs change; before you decide, have your own case checked by a notary and an accountant.