Flat tax regime for retired people: new opportunity to attract human capital to Italy

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The 7% Italian flat tax regime for retired people is a new opportunity to attract human capital and high net worth individuals to Italy. The new regime, introduced by the 2019 Budget Law, is applicable on all foreign-source income and gains (not just only on the foreign pension income) and provides for an exemption from wealth taxes on foreign (non-Italian) assets. The election for the new regime shall be reported in the income tax return related to the tax period in which the tax residency has been transferred to Italy and it is valid for the next 5 years.Leggi tutto

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