The New Special Tax Regime for Inbound Pensioners

Journal
Author
Beretta, G.
Country
Italy
Published Date
Issue
European Taxation 2019 (Volume 59), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This note discusses the new special tax regime for inbound pensioners, pursuant to which foreign pensioners transferring their tax residence to the southern regions of Italy can opt to pay a lump-sum substitute tax of 7% per year, in lieu of ordinary taxation, on all non-Italian-sourced income.