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Tax regime for high-income foreign citizens who transfer their residence to Italy

To support the economic, scientific and cultural development of Italy, the Italian Tax system provides for numerous benefits for people who move their residence to Italy to work or live here. Some measures have been in place for several years, others have been recently enacted. All have a common purpose: attracting human resources to Italy. For example, the Italian tax system grants tax incentives for the income generated in Italy by professors and researchers residing abroad who move to Italy.  A tax incentive is also in place for so-called “impatriates” workers, who are:

  1. graduates who have worked abroad
  2. students who have obtained an academic qualification abroad
  3. managers and workers with high qualifications and specializations.

The 2017 Budget Law (Law of December 11, 2016, No. 232) enhanced the effectiveness of existing regimes and introduced new favorable measures, in order to have a diversified set of incentives. With the aim of favoring investments and consumption Italy has also introduced incentives for those who move to Italy regardless of the performance of a specific work activity. In particular, these individuals are subject to a substitute tax on income generated abroad. Moreover, this incentive can be extended to family members. The guide in the link below illustrates these incentives summarizing them, and the specific conditions to benefit from for the various tax regimes. Incentives cannot be combined with one another for the same tax period. To know more about this click this link: Tax incentives for attracting human capital in Italy