Livigno is a town in the province of Sondrio, in the Lombardy region, located in the Italian Alps, near the Swiss border.
WHAT TO SEE IN LIVIGNO
Among the most beautiful things to see here is certainly the parish church of Santa Maria. It was built at the end of the 19th century on a previous church. The current building, which is now all one with the previous one, was left empty until the end of the works, allowing religious services to be carried out as usual. You cannot miss a visit to the church of Caravaggio, with some ex voto paintings and a photo that is traditionally attributed to Caravaggio. Also worthy of mention is the church of San Rocco, built in the early 16th century as an offering to protect the town against the plague. Other attractions are represented by the breathtaking panorama, with high mountains, beautiful peaks and wonderful valleys.
GEOGRAPHICAL FISCAL AND SOCIAL INFORMATION
Livigno is located at 1,816 meters above sea level. Livigno’s main river is called Aqua Granda or Spöl. This village was once a traditional and cultural village. Part of the old village was completely destroyed in 1960 with the creation of a reservoir, the Lake of Livigno. Livigno enjoys a special tax status as a duty-free zone. Italian VAT (value added tax) is not paid. However, even if the VAT is not paid, the income taxes have the same scope as in the rest of Italy, so Livigno cannot be considered as a tax haven. The justification for such a status refers to the difficulty in reaching Livigno during the winter, and the centuries-old history of poverty in the region. In short, the various legislatures wanted local people to benefit from an incentive to live in the area. At the same time, the tax revenue from Livigno would have been negligible.
HOW TO GET THERE
But how does Livigno Transfer work? Only three roads lead to the city. Two connections to Switzerland, one through the Forcola di Livigno, altitudes 2,315 meters and open only in summer, and the second through the Munt La Schera tunnel. The third road connects to other parts of Italy through the Foscagno Pass, elevation 2,291 meters. Given the increase in wealth in recent decades, improved roads and the wide availability of cars, many foreigners see this exemption as an unwarranted privilege, even as it sustains several hundred jobs.