Studio BCZ – Rome | Updated 19 October 2026 Italy’s 7% flat substitute tax for new resident pensioners under Article 24-ter TUIR also applies to heirs who inherit a foreign pension plan. A new Italian Tax Authority ruling (no. 184/2026, 15 October 2026) confirms that an heir stepping into a deceased parent’s US IRA can still access the regime on the resulting distributions. The Article 24-ter Regime in brief See our earlier article on the…