{"id":1644,"date":"2018-12-11T07:03:13","date_gmt":"2018-12-11T07:03:13","guid":{"rendered":"https:\/\/www.fiduciaire-suisse.com\/?p=1644"},"modified":"2020-07-22T08:45:20","modified_gmt":"2020-07-22T08:45:20","slug":"the-italian-dolce-vita-for-very-wealthy-individuals","status":"publish","type":"post","link":"https:\/\/fiduciaire-suisse.com\/en\/blog\/the-italian-dolce-vita-for-very-wealthy-individuals\/","title":{"rendered":"The Italian Dolce Vita for very wealthy individuals"},"content":{"rendered":"
This favourable tax regime is available for \u201cnewly resident\u201d individuals in Italy, who (regardless of their nationality or domicile) have not been tax resident in Italy for at least 9 years out of the 10 years preceding their transfer to Italy.<\/p>\n
Please note however that Italian-source income and gains are taxable in the usual way but foreign income and gains are sheltered from Italian tax, provided the taxpayer pays an annual charge of \u20ac100,000.<\/p>\n
The option is valid for a period of 15 years, and election for the regime may be extended to family members through the payment on their foreign income and gains of a substitute tax amounting to \u20ac25,000 per member.<\/p>\n
Coupled with several other Italian tax incentives (like one of the lowest levels of both inheritance and gift taxes in Europe, exemptions on capital gains on certain categories of real estate and art works and a new tax regime applicable to carried interest derived by fund managers), it makes the country a very attractive destination for foreign investors and high net worth individuals.<\/p>\n
Please note that this article is for information purposes only and shall not be construed as legal or tax advice. Please contact us for any further information.<\/p>\n","protected":false},"excerpt":{"rendered":"
The Italian non-dom regime has been in effect since January 2017. This favourable tax regime is available for \u201cnewly resident\u201d individuals in Italy, who (regardless of their nationality or domicile) have not been tax resident in Italy for at least 9 years out of the 10 years preceding their transfer to Italy. Please note however […]<\/p>\n","protected":false},"author":1,"featured_media":2825,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","dlebook_display_in_post_setting":false},"categories":[6],"tags":[],"yoast_head":"\n