Livigno is an alpine town located in a valley in northern Italy, province Sondrio (SO), Lombardy region, in the elevation of 1816m above sea level. A water reservoir dam built in 1960 created an artificial lake in the valley – Lago di Livigno.
Livigno is accessible from three directions: through the Forcola di Livigno pass (2,315 m, closed in winter) and the Munt La Schera tunnel from Switzerland and through Fosgano Pass (2291 m) from Italy.
Due to limited access especially in winter Livigno got a duty exemption which remains till nowadays. Italian VAT and alcohol, gas and cigarettes excise tax does not apply in Livigno, being replaced just by a small local tax. Livigno is a popular tax free shopping destination therefore.
Besides its tax free status Livigno is known as a great skiing region and in summer as mountainbiking area. Livigno offers skiing on all levels of slopes between 1800 and 2900m on both sides of the long valley – the Mottolino and Carosello area where the two areas are connected by skibus. In the Mottolino area there is a well known snowpark.
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