Impatriates Regime 2024

The 2024 Impatriates Regime for Individuals Legislative Decree no. 209 of 27 December 2023  was published in the Official Gazette (OG General Series No. 301 of 28-12-2023) and is stated to enter into force from 1 January 2024.  The Decree, an executive measure, was approved by the Italian Council of Ministers pursuant to authority granted […]

Special Tax Regime for University Professors and Researchers moving to Italy

A 6-18 year preferential tax regime granted to professors and researchers who transfer their tax residence to Italy in order to work from Italian soil

Flat Tax for pensioners coming to live in the South of Italy – 10 years at 7%

What does the special tax relief consist of? A 7% flat tax on all income for all pensioners (regardless of nationality) who: have been tax resident outside Italy for at least five (5) years prior to the tax year in which they become Italian tax resident; transfer their tax residence to one of the Regions in […]

The Regime Forfettario – Flat Rate Tax Regime for Freelance Businesses

Introduction A special tax scheme (Regime Forfettario) offers a flat rate of tax on gross income for taxpayers looking to get themselves registered for VAT in Italy and carry on a self-employed business or profession.  The various schemes for small taxpayers (the Regime dei Minimi/Regime Forfettario) have seen a number of changes over the years and […]

Italian tax regime to encourage high net worth individuals to move to Italy

Background Italy’s 2017 Finance Law introduced a tax regime designed to compete with other special tax regimes around Europe that provide a special tax regime to attract people to come and live in the country offering the regime. The Italian regime is targeted at attracting high net worth individuals to Italy.  It required, a the […]