Mr Andrea Spinzi

Andrea Spinzi

Updates

Corporate Tax

New tax regime for new residents
Italy | 31 March 2017

The Budget Law 2017 has introduced an innovative tax regime based on a substitute flat tax reserved for new eligible individuals who transfer their tax residency to Italy. The new tax regime is based on the non-domiciled resident approach already adopted in the United Kingdom and other EU countries and aims to attract high-net-worth individuals and their relatives to Italy and increase foreign investment.