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.
Arginelli, P., Avella, F., New Italian Tax Regime to Attract High Net Worth Individuals, <<EUROPEAN TAXATION>>, 2017; 2017 (2/3): 113-115 [http://hdl.handle.net/10807/127463]
New Italian Tax Regime to Attract High Net Worth Individuals
Arginelli, Paolo;
2017
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.
File in questo prodotto:
Non ci sono file associati a questo prodotto.
I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
