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SPECIAL TAX REGIME FOR INDIVIDUALS MOVING TO ITALY
TAX Flash - December 2016
Law No. 232/2016 introduces a new tax regime for individuals who transfer their tax residence in Italy:
- Exemption of foreign source income from Italian income taxes
- Exemption of foreign assets from Italian inheritance tax
- Exemption from real estate property tax on foreign assets
- Payment of a fixed tax of EUR 100,000

Francesco Capitta
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