• Non Italian residents from FY2011 may access Euro 100.000 flat tax regime starting from January 1, 2020

    Starting from January 1, 2020, all high net worth individuals who left Italy during FY2011 qualifying as non Italian tax residents may access the flat tax regime provided for new residents with the payment of 100.000 Euro flat tax. The flat tax exempts the income produced outside of Italy from Italian taxes and waives new residents from tax monitoring obligations (RW Form), from the payment of the IVIE (wealth tax on real estate), IVAFE (wealth…

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