| Substitutive tax of EUR 200,000 covering any income sourced outside Italy to be paid yearly (up to 15 years). |
| Availability to all individuals - including Italian citizens - transferring their tax residence to Italy if have been non Italian tax residents for income tax purposes for 9 out 10 years preceding their relocation to Italy |
| Validity for 15 years. |
| No reporting obligations in relation to foreign income and assets. |
| No Italian inheritance and gift tax on foreign-situs assets |
| Possibility of extension to family members by paying EUR 25,000 for each family member. |
| Preventive ruling request to the Italian tax authorities to obtain official confirmation on the eligibility requirement |
| Applicability of Double Taxation Treaties with 100+ countries. |
| Tax residence certificate available. |
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