The Italian Revenue Office has been forwarding questionnaires to many individuals who, in the last five years, registered with the Register Office for Italians Residing Abroad (AIRE) and subsequently returned to Italy, because of those individuals’ financial assets and shareholders’ equity held abroad or because of income produced in foreign countries during that period. This article provides a brief description of tax residence as the ‘‘center of vital interests’’ of individuals, a concept in article 2, paragraph 2 of the Italian Income Tax Code (Testo Unico delle Imposte Dirette, or TUIR).