The New Special Tax Regime for Inbound Pensioners

Journal
Italy
European Taxation 2019 (Volume 59), No. 4
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.