The tax system provides numerous tax benefits in case of effective transfer of tax residence in Italy. The publication by Fidinam Italia lists the tax benefits in force today for individuals (Italian or foreign citizens) who transfer, ex novo or after a certain period of time, their tax residence in Italy. Learn more about key aspects of moving residence to the "Beautiful Country" highlighted by our experts in our latest publication.
Years of residence abroad to qualify for the Impatriate Scheme
days of residence to gain tax residence in Italy
Experts ready to assist you
In the version in force to date (post modification of the rules by DL 34/2019), the law provides for an advantageous tax regime (in terms of partial detaxation of income produced in Italy) aimed at encouraging the return of Italian citizens who have worked abroad in recent years as well as the ex novo transfer of foreign citizens to Italy.
In order to attract qualified human capital to Italy, Art. 44 of Decree-Law 78/2010, as amended by Art. 5 of Decree-Law 34/2019 (also known as "Decreto Crescita"), provides specific benefits for university lecturers and researchers residing abroad who transfer their tax residence to Italy.
An optional regime (so-called Res non dom) is provided as a substitute taxation of income produced abroad for individuals (and their family members) who transfer their tax residence to Italy.
The Consolidated Income Tax Law (TUIR) provides for the application, upon option, of a 7% flat tax on the foreign income of individuals with foreign source pension income who intend to transfer their residence to southern Italy.
We advise clients in the delicate phase of managing the tax assesment and reaching an agreement with the tax authorities, properly applying the appropriate dispute resolution procedures.
Since 1960, we have been protecting clients' wealth through proper tax planning. Our solutions enable our clients to structure and preserve their wealth to be passed on to the next generation.