Tax Advisory for Italian Tax Residents

Relocating to Italy is not just a change of address. From a tax perspective, becoming a resident introduces new obligations—but also opportunities that, if properly understood and applied, can significantly reduce the tax burden in the first years

We assist individuals who have moved to Italy in managing the tax implications of relocation and planning their tax position going forward.

Inbound Regime (Impatriates Regime)

The inbound regime offers tax benefits to individuals who transfer their tax residence to Italy after a period abroad and carry out work activities in Italy. It allows for a significant reduction in taxable income for a defined period.

Eligibility requirements are strict: years of residence abroad, type of activity, and specific conditions. We assess eligibility, manage proper access, and monitor compliance to avoid loss of benefits.

€100,000 Flat Tax Regime

Individuals relocating to Italy with foreign-source income may opt for a substitute flat tax of €100,000 per year, covering all foreign income regardless of amount.

This is a powerful regime but not suitable for everyone. It depends on asset structure, income type, and geographic origin. We conduct a case-by-case analysis before recommending it.

Foreign Pensioners in Italy

Italy offers a favorable tax regime for foreign pensioners relocating to certain municipalities in Southern Italy. Foreign income is taxed at a fixed rate of 7% for a defined period.

We assist with eligibility checks, municipality selection, communication with tax authorities, and ongoing compliance.

International Payroll Management

For employees working in international contexts—paid by foreign employers or working across multiple jurisdictions—we manage income allocation, treaty coordination, and tax reporting in Italy.