Italy’s exit tax for individuals is not yet in force. It is a proposal in Article 17 of the 2027 Budget Bill (disegno di legge di bilancio), tabled in the Chamber of Deputies. The provision would insert a new Article 307-bis into the Italian Consolidated Income Tax Act (the new TUIR, Legislative Decree no. 117/2026). It would tax unrealised capital gains of individuals who move their tax residence abroad after having been Italian tax resident…