Dal 1 gennaio 2020, gli high net worth individuals che hanno lasciato l’Italia nell’anno 2011 iscrivendosi all’AIRE o cancellandosi dall’Anagrafe possono accedere al regime previsto per i “nuovi residenti”, trasferendo nuovamente la propria residenza in Italia e pagando un’imposta sostitutiva di 100.000 Euro che esclude da imposizione fiscale in Italia i redditi prodotti all’estero ed esonera dagli obblighi di monitoraggio fiscale (quadro RW), dal pagamento dell’IVIE e dell’IVAFE e dal pagamento dell’imposta sulle successioni e…
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 tax on financial assets), inheritance and donation tax.
The Firm is available to support “new residents” in the following activities:
- preliminary assessment of the requirements in order to access the flat tax regime
- assistance with the checklist to enclose to the Ruling
- preparation and filing of the Ruling with the Italian tax authority
- draft and submission of the tax returns
Feel free to contact us for any further clarification.