Italian 2026 Finance Law – Key Tax Measures: Reduced Tax Rate for Middle Incomes | Flat-tax/HNWI“new-resident” regime adjustments (for high net-worth individuals) | Incentives / “flat tax” regimes for employment income| Continued incentives for investments and capital goods (businesses) | Tax-collection and “fiscal-relief” measures: debt-collection amortization, freeze for property-transfer taxes | Tax treatment of dividends, capital gains, and financial income | Sectors/Special Taxes: financial intermediaries, “windfall” taxes, bank levy

Translation of Impatriates Relief – Base Legislation Pre 2024

This is a fairly literal translation into English of the Italian legislation implementing the Impatriates Relief.  The text is given simply as a courtesy and should not be relied upon for any decison on whether the Relief applies in any particulalar cirmstances since it must be read togehter with subsequent amendments which may not be […]