The New Special Tax Regime for Inbound Pensioners

Journal
Beretta, G.
Italy
European Taxation 2019 (Volume 59), No. 4
Format/Price
JournalUSD 45

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.