This beneficial regime aims at enhancing investments and attracting to Italy high-net-worth individuals. The tax regime for new residents is dedicated to individuals transferring their residence to Italy and envisages a substitute tax on their foreign income.
The regime may be extended to family members (€25,000 per member). Qualifying persons: individuals who have been non-tax resident in Italy for at least 9 years out of the 10 years preceding their transfer to Italy.īenefits: high-net-worth individuals transferring their tax residence to Italy are enabled to apply a substitute tax to their foreign income, amounting to 100,000 Euro for each fiscal year.
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