13.06.2017
Italy: Facilitations for foreign rich person
The Italian Law of Budget 2017 introduced a flat tax for taxpayers who were transferred to Italy, who, starting from 2017, may choose, for a period not exceeding 15 years, paying substitute tax of EUR 100'000 for year on income generated abroad and, if the membership extends to children and spouses, another EUR 25,000 per head.
The purpose of the law is to attract foreign taxpayers who have never been to Italy.
The Tax Authorities, with his rule n.17 / E has specified that also people, located in tax haven jurisdictions, can choose this regime facilitated.
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