The Resource New Italian tax regime for high-net-worth individuals : Italy as the new attractive destination

New Italian tax regime for high-net-worth individuals : Italy as the new attractive destination

Label
New Italian tax regime for high-net-worth individuals : Italy as the new attractive destination
Title
New Italian tax regime for high-net-worth individuals : Italy as the new attractive destination
Creator
Subject
Language
eng
Summary
This article analyses the new special tax regime for high-net-worth individuals, pursuant to which non-resident individuals transferring their tax residence to Italy can opt to pay a lump sum substitute tax of EUR 100,000 per year, in lieu of ordinary taxation, on all of their non-Italian sourced income. Such preferential regime is a withdrawal from the traditional worldwide taxation and unlimited tax liability. Trusts and other interposed structures will benefit from the same rules applicable to qualifying high-net-worth individuals
Citation source
In: Trusts & trustees. - Oxford. - Vol. 23 (2017), no. 10 ; p. 1022-1027
http://library.link/vocab/creatorName
Oliveti, F
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • high net worth individual
  • residence
  • lump-sum taxation
  • flat-rate taxation
  • trust
Label
New Italian tax regime for high-net-worth individuals : Italy as the new attractive destination
Instantiates
Publication
Label
New Italian tax regime for high-net-worth individuals : Italy as the new attractive destination
Publication

Library Locations

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      52.3736660 4.9336932
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