The Resource The new special tax regime for inbound pensioners

The new special tax regime for inbound pensioners

Label
The new special tax regime for inbound pensioners
Title
The new special tax regime for inbound pensioners
Creator
Subject
Language
eng
Summary
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
Citation source
In: European taxation. - Amsterdam. - Vol. 59 (2019), no. 4 ; p. 187-190
http://library.link/vocab/creatorName
Beretta, G
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • pension
  • residence
  • lump-sum taxation
  • foreign source income
Label
The new special tax regime for inbound pensioners
Instantiates
Publication
Label
The new special tax regime for inbound pensioners
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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