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New Italian Budget Law: Incentives to transfer tax residence to Italy

15/11/2016

The draft of 2017 Budget Law – not yet approved by the Parliament – introduces a special tax regime for individuals who transfer their fiscal residence to Italy. The regime provides that any individual may opt for the application of a substitute tax (“option”)...

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Authors

Portrait ofFederico Raffaelli
Federico Raffaelli
Partner
Rome
Portrait ofVittoria Segre
Vittoria Segre
Partner
Rome