Article

Italy - The New Special Tax Regime for Inbound Pensioners, 59 European Taxation 4 (2019)

  • March 2019
Authors:
Giorgio Beretta at University of Amsterdam
Giorgio Beretta
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Abstract

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.

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For a comparative overview of special tax regimes for individuals, see G. Beretta, From Worldwide to Territorial Taxation: Is Italy Now an Attractive Destination for Migrating Individuals?
  • Jan 2017
  • 71
For a comparative overview of special tax regimes for individuals, see G. Beretta, From Worldwide to Territorial Taxation: Is Italy Now an Attractive Destination for Migrating Individuals?, 71 Bull. Intl. Taxn. 8 (2017), Journals IBFD.
Presidential Decree No. 917 of
  • Dec 1986
IT: Income Tax Consolidation Act (ITCA), Presidential Decree No. 917 of 22 Dec. 1986 ( Testo Unico delle Imposte sui Redditi ), art. 24-bis, National Legislation IBFD.
at art. 19(18-22) (Imposta sul valore delle attività finanziarie detenute all'estero)
  • Id
Id., at art. 19(18-22) (Imposta sul valore delle attività finanziarie detenute all'estero).
For a detailed explanation of all of these regimes, see IT: Revenue Agency
  • May 2017
For a detailed explanation of all of these regimes, see IT: Revenue Agency, Circular Letter No. 17 of 23 May 2017.