Impatriates Relief – Taxing.It

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

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Reform of the Italian Impatriates Regime, Tax Residence Test and Incentives for Transfers of Businesses to Italy.

Reform of the Impatriates Regime The Italian Council of Ministers has approved approved the final draft text of the law modifying the Impatriates Regime.

The Old Impatriates Regime – 70%/90% Tax break to attract “human capital” to Italy – pre 2024 Rules

The Italian Council of Ministers in a Press Release no 54 of 16 October 2023 proposed a significant reform of the Italian Impatriates Regime. The reform

Reform of the Italian Impatriates Regime, Tax Residence Test and Incentives for Transfers of Businesses to Italy.

The Old Impatriates Regime – 70%/90% Tax break to attract “human capital” to Italy – pre 2024 Rules

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