Italy - New Italian Tax Regime to Attract High Net Worth Individuals
- P. Arginelli; F. Avella
- European Taxation, 2017 (Volume 57), No 2/3
- 13 January 2017
This note discusses the new special tax regime for high net worth individuals, pursuant to which non-resident individuals transferring their tax residence to Italy can opt to pay a lump-sum substitute tax of EUR 100,000 per year, in lieu of ordinary taxation, on all of their non-Italian-sourced income.