New Italian Tax Regime to Attract High Net Worth Individuals

Paolo Arginelli, Franceco Avella

Risultato della ricerca: Contributo in rivistaArticolo in rivista

Abstract

This note discusses the main features and open issues of the new special tax regime for high net worth individuals, pursuant to which non-resident individuals transferring their tax residence to Italy can opt to pay a lump-sum substitute tax of EUR 100,000 per year, in lieu of ordinary taxation, on all of their non-Italian-sourced income.
Lingua originaleEnglish
pagine (da-a)113-115
Numero di pagine3
RivistaEUROPEAN TAXATION
Volume2017
Stato di pubblicazionePubblicato - 2017

Keywords

  • taxation

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