The Resource Die italienische Pauschalsteuer für Zuzügler = The Italian flat tax for new residents

Die italienische Pauschalsteuer für Zuzügler = The Italian flat tax for new residents

Label
Die italienische Pauschalsteuer für Zuzügler = The Italian flat tax for new residents
Title
Die italienische Pauschalsteuer für Zuzügler = The Italian flat tax for new residents
Creator
Subject
Language
eng
Summary
As of 1 January 2017, new tax residents in Italy can elect to be subject to a flat tax regime. Under this regime, individuals who transfer their tax residence to Italy and had previously not been tax residents of Italy pay, instead of ordinary tax, a flat rate substitute tax of 100,000 euros per year on their non-Italian sourced income (and a flat tax of 25,000 euros for each eligible family member). The author analyses the new regulations
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 28 (2018), no. 2 ; p. 83-94
http://library.link/vocab/creatorName
Psaier, M
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • flat tax
  • residence
  • foreign source income
  • high net worth individual
Label
Die italienische Pauschalsteuer für Zuzügler = The Italian flat tax for new residents
Instantiates
Publication
Label
Die italienische Pauschalsteuer für Zuzügler = The Italian flat tax for new residents
Publication

Library Locations

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