Italy - The New Special Tax Regime for Inbound Pensioners
- G. Beretta
- European Taxation, 2019 (Volume 59), No 4
- 7 March 2019
This note discusses the new special tax regime for inbound pensioners, pursuant to which foreign pensioners transferring their tax residence to the southern regions of Italy can opt to pay a lump-sum substitute tax of 7% per year, in lieu of ordinary taxation, on all non-Italian-sourced income.