Moving to Italy? Take Advantage of Our 360° Relocation & Tax Service

Assistance with Relocating to Italy - 360° Relocation & Tax Service

Moving to Italy? Our English-speaking Italian lawyers can assist you with all aspects of relocating to Italy, including taking advantage of Italy's new special flat tax regime for new tax residents, which allows a fixed substitute tax on foreign-source income for up to 15 years.

Italy’s special regime for new tax residents allows a fixed substitute tax on foreign-source income for up to 15 years under Art. 24-bis TUIR (introduced by Law No. 232/2016). In August 2024, the amount was raised to €200,000 per year for new entrants by Decree-Law No. 113/2024, converted into Law No. 143/2024; prior entrants keep the old €100,000 figure. Family members can be included for €25,000 per person per year.

Who can apply (core criteria):

Individuals  who have not been Italian tax residents for at least 9 of the previous 10 years and who transfer tax residence to Italy. (Art. 24-bis TUIR.) 

‍How the tax works (at a glance): €200,000/year flat substitute tax on foreign-source income for those transferring residence on/after August 10th, 2024; €100,000/year remains for those who transferred before 10 August 2024. Duration: up to 15 years. Family extension: €25,000 per family member. Italian-source income remains taxed under ordinary rules. 

Our 360° service covers every step of your move to Italy:

o Property strategy & acquisition: property search and investment recommendations, LOI/offer, contract review, notarial coordination, and closing.

o Relocation & residency: population registry/Anagrafe formalities, tax residence transfer, health system registration.

o Tax filing & rulings: eligibility assessment, preparation of the option for Art. 24-bis, assistance with advance rulings where useful, and ongoing compliance/accounting.

o Legal procedures: immigration/visas where applicable, corporate or asset-holding structuring, wealth/estate planning, and any ancillary Italian legal services.

We act as your single legal point of contact for all of your relocation and tax needs in Italy.

‍Contact us today for a free initial consultation.