11/25/18 - New Italian resident - flat tax
FAVORABLE TAX REGIME FOR NEW ITALIAN RESIDENTS
The regime - included in the Italian Finance Law for 2017 (Law No.232 of December 11,2016) - offers a lump sum tax of € 100,000 per year that covers income tax, as well as gift and inheritance taxes, on all non-italian income and assets. Italian-source income remains subject to ordinary taxation.
ON the file attached, all infomations