Among various attractive regimes such as Uk, Portugal, Greece, Switzerland, Italy is increasing its attraction also in the current months.
Since 2017 Italy set rules in order to attract
to move (tax) residence in Italy, providing also a specific Schengen Visa for those without an EU passport via the so called Italian Golden Visa.
In the last years the tax regimes have been enhanced and further developed, thanks to the cooperation among firms and tax authorities in order to sort out various interpretative issues associated to specific cases. Our advice is to plan carefully in advance, in order to benefit from the experiences gathered.
For global wealth structuring the combination of trust and estate planning with the Italian Flat Tax Regime for New Tax Residents may result an effective and efficient solution in order to achieve global flexibility, within a CRS and Tax compliant environment.
The guide is updated to June 2022 with the amendments to the “Impatriated workers” regime for Sportsmen and Sportswoman made by Law Decree 21 March 2022 , no. 21
Should you are interested to further information, you may find more reading the paper.