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In the run up to Italy’s 2024 Finance Law, the now traditional proposals for an increase in Italian Inheritance and Gift Tax rates were put on the table again. Italy has one of the most favourable regimes in Europe and increase in rates presents an […]

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 […]