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Restyling of the tax regime applicable for individuals transferring their tax residence to Italy: “the Impatriate regime”

09/11/2023

Based on draft legislation approved by the Italian government on 16 October 2023, the tax relief for impatriate individuals (“the Impatriate regime”) may potentially be subject to a major overhaul that would limit its scope of application.New tax relief proposalAccording...

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Authors

Portrait ofFederico Raffaelli
Federico Raffaelli
Partner
Rome
Portrait ofDavide Landa
Davide Landa
Senior Associate
Rome
Portrait ofMarco Federici
Marco Federici
Senior Associate
Rome
Portrait ofGaetano Buffone
Gaetano Buffone
Counsel
Rome
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