Studio BCZ https://www.studiobcz.it/en/home-en/ Mon, 19 Oct 2026 13:35:09 +0000 en-GB hourly 1 https://wordpress.org/?v=6.1.1 Italy’s 7% Flat Tax for Foreign Pensioners now covers Inherited Pensions https://www.studiobcz.it/en/en-foreign-pension-flat-tax-heirs-article-24-ter/ Mon, 19 Oct 2026 13:30:14 +0000 https://www.studiobcz.it/?p=2059 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...

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]]> Italy’s €300,000 Flat Tax for New Residents: Why Extending the Regime to the Spouse Can Be Crucial https://www.studiobcz.it/en/italys-e300000-flat-tax-for-new-residents-why-extending-the-regime-to-the-spouse-can-be-crucial/ Tue, 06 Oct 2026 12:21:06 +0000 https://www.studiobcz.it/?p=2057 Italy’s New Residents Tax Regime under Article 24-bis TUIR Italy’s so-called New Residents Tax Regime, governed by Article 24-bis of the Italian Income Tax Code (TUIR), is one of the measures introduced to attract high-net-worth individuals with substantial international assets and foreign-source income to Italy. Subject to specific statutory requirements, an individual who transfers his or her tax residence to Italy may elect to apply a lump-sum substitute tax on qualifying foreign-source income, instead of...

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]]> Italy tax planning for UHNWI: global wealth trends and opportunities in 2026 https://www.studiobcz.it/en/italy-tax-planning-for-uhnwi-global-wealth-trends-and-opportunities-in-2026/ Thu, 23 Apr 2026 14:13:36 +0000 https://www.studiobcz.it/?p=2045 Italy tax planning for UHNWI: global wealth trends and opportunities in 2026 | Studio BCZ Wealth & Tax Update  |  April 2026  |  Studio BCZ – Battaglia Cesari Zangrillo Italy tax planning for UHNWI: global wealth trends and opportunities in 2026 The sustained growth of Ultra High Net Worth Individuals is reshaping international investment, residency, and tax planning strategies. Here is what it means for high net worth individuals with Italian interests. The global expansion...

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]]> Italy flat tax 7% for foreign pensioners: 74 new eligible municipalities from April 2026 https://www.studiobcz.it/en/2029-2/ Fri, 10 Apr 2026 08:48:30 +0000 https://www.studiobcz.it/?p=2029 Italy flat tax 7% foreign pensioners: 74 new municipalities from April 2026 | Studio BCZ Tax Update  |  April 10, 2026  |  Studio BCZ – Battaglia Cesari Zangrillo Italy flat tax 7% for foreign pensioners: 74 new eligible municipalities from April 2026 The population threshold under Article 24-ter TUIR rises from 20,000 to 30,000 residents. Below is the complete updated list by region. Effective April 7, 2026, the Italy flat tax 7% for foreign pensioners...

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]]> Italy’s Digital Nomad Visa: Legal, Tax and Social Security Framework https://www.studiobcz.it/en/italys-digital-nomad-visa-legal-tax-and-social-security-framework/ Wed, 25 Mar 2026 10:51:30 +0000 https://www.studiobcz.it/?p=2027 Legal Framework Legislative Decree No. 4/2022 (converted into Law No. 25/2022) introduced a dedicated category for highly qualified remote workers into Italy’s Consolidated Immigration Act. The Inter-Ministerial Decree of 29 February 2024 drew a key distinction between two figures: the digital nomad (self-employed) and the remote worker (employee or co-ordinated collaborator under Legislative Decree No. 81/2015), each subject to a separate visa and residence permit regime. Eligibility Requirements The visa is available only to «highly...

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]]> 2026 Is the Final Year to Elect the €100,000 Flat Tax Regime for New Residents https://www.studiobcz.it/en/2026-is-the-final-year-to-elect-the-e100000-flat-tax-regime-for-new-residents/ Mon, 23 Feb 2026 11:45:14 +0000 https://www.studiobcz.it/?p=1993 The year 2026 represents the final opportunity to elect the €100,000 substitute tax regime available to individuals qualifying under the Italian New Residents regime. This applies to individuals who transferred their tax residence to Italy at the beginning of 2024 and intend to opt for the €100,000 flat tax (the substitute tax regime applicable to high-net-worth individuals), as well as the additional €25,000 substitute tax applicable to each qualifying family member. The election must be...

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]]> Understanding Form 1099-DIV for U.S. Citizens Resident in Italy https://www.studiobcz.it/en/understanding-form-1099-div-for-u-s-citizens-resident-in-italy/ Thu, 06 Nov 2025 15:08:23 +0000 https://www.studiobcz.it/?p=1985 Form 1099-DIV is an essential document for U.S. citizens who are tax residents in Italy, as it provides key information required for preparing the Italian Individual Income Tax Return (Modello Redditi Persone Fisiche). This form reports dividends, capital gains, and interest income received by the taxpayer during the tax year, as well as any U.S. taxes withheld and paid to the Internal Revenue Service (IRS). The distinction between ordinary dividends and qualified dividends is generally...

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]]> The income of influencers and content creator after the new ATECO code falls under the category of self-employment https://www.studiobcz.it/en/the-income-of-influencers-after-the-new-ateco-code-falls-under-the-category-of-self-employment/ Fri, 24 Jan 2025 15:53:54 +0000 https://www.studiobcz.it/?p=1967 The income of influencers and content creator after the new ATECO code falls under the category of self-employment As of January 1, 2025, influencers have their own fiscal and social security regulations thanks to the introduction of the new ATECO code 73.11.03, as marketing and commercial promotion professionals (https://www.agenziaentrate.gov.it/portale/web/guest/strumenti/codici-attivita-e-tributo/codici-attivita-ateco). Influencers and content creator have helped redefine the concepts of marketing and communication. The increasing spread of social networks and online platforms (including Instagram, TikTok, and...

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]]> The posting of workers in 2025 https://www.studiobcz.it/en/the-posting-of-workers-in-2025/ Thu, 16 Jan 2025 15:11:53 +0000 https://www.studiobcz.it/?p=1952 The posting of workers abroad in 2025 involves compliance with a set of administrative, tax, and social security obligations by multinational companies and SMEs. While ensuring the continued existence of the technical, economic, and productive needs of the posting company, it is necessary to draft the secondment contract, which must include terms and conditions of the employee’s assignment abroad. A key element of the assignment letter is the definition of the compensation package, which should...

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]]> Non domiciled regime abolished in the UK https://www.studiobcz.it/en/non-domiciled-regime-abolished-in-the-uk/ Tue, 12 Mar 2024 11:27:22 +0000 https://www.studiobcz.it/?p=1920 On 6 March 2024, the “non-dom” regime in the United Kingdom was abolished, which allowed natural persons resident but not domiciled in the UK to tax only English-source income and capital gains, exempting those realized outside the British territory (https://www.gov.uk/tax-foreign-income/non-domiciled-residents). To date, the maximum duration period of this status is 15 years, as envisaged for the flat tax of 100,000 euros in force in Italy since 2017. Despite the same duration, the two regimes differ...

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