Legge di Bilancio 2026 italiana – Principali Misure Fiscali: Aliquota ridotta per i redditi medi | Adeguamenti al regime “flat-tax”/residente per scelta per HNWI (High Net Worth Individuals) | Incentivi / regimi “flat-tax” per redditi da lavoro | Continuità degli incentivi per investimenti e beni strumentali (imprese) | Misure di riscossione e “sgravi fiscali”: ammortamento riscossione debiti, blocco per imposte sui trasferimenti immobiliari | Trattamento fiscale di dividendi, capital gain e redditi finanziari | Settori/Tasse Speciali: intermediari finanziari, “windfall tax”, prelievo bancario
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“Impatriates” Tax Relief on earned/self employment income

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5 Year Extension after initial 5 year period The “Decreto Bilancio 2021” (Law 178/2020), has extended the possibility of taking advantage of the 5 year extension of the tax regime for “impatriated” workers available to individuals who transferred their residence to Italy before 30 April 2019 and who, as at 31 December 2019, were already […]