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A special tax status and permanent residency
in Italy by a tax agreement

Changes to Italy’s tax laws have resulted in an additional tax status
that involves paying an alternative tax in a fixed amount of 100,000€
each year, and it allows foreigners that are high-net-worth individuals (HNWI)
the chance to transfer their tax residency to Italy and receive the right
to reside there through a tax agreement.

With this type of tax agreement you do not have to actually live in Italy,
which gives you the chance to obtain a special tax status and tax residency
without the need to stay in the country on a constant basis.

Advantages of Italy permanent residency
by a tax agreement

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Live in Italy year-round
and move around
Europe visa-free

Permanent residency in Italy will give you the right to live in the country year-round and also visit other countries in the Schengen area visa-free

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A special tax
regime

Under this regime, there is no progressive scale of taxation, and for your entire foreign income you pay only a fixed amount of 100,000 euro each year

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No requirements to live
there year-round

You can receive this special tax residency even without staying in Italy year-round

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A fast path to obtaining
permanent residency

Concluding a tax agreement will give you and your whole family the right to reside permanently in Italy

The best solution for tax residency for foreign
income over 100,000 euro a year

TAX AGREEMENT IN ITALY

A fixed amount of tax for
income from outside Italy:

100 000 euro each tax year for the main applicant

25 000 euro each year for each additional family member

WHAT THE TAX AGREEMENT COVERS?

Income from foreign real
estate holdings

Income from employment and
self-employment carried out abroad

Dividends and interest from
foreign legal entities

Business income from
foreign operations

Other income, including capital gains
from assets and activities
carried out abroad

THE NORMAL TAX REGIME
FOR INCOME FROM A
SOURCE WITHIN ITALY

a progressive taxation scale
up to 43%

EXCEPTIONS TO THE TAX AGREEMENT
FOR THE FIRST 5 YEARS:

  • Capital gains from the sale of qualified holdings
  • Capital gains on “significant interests” (over 2%/20% of voting rights and over 5%/25% of capital)

Additional advantages

YOU ARE EXEMPT
FROM THE STANDARD
ITALIAN FINANCIAL-MONITORING
SYSTEM

YOU ARE EXEMPT
FROM IVIE

You are exempt from IVIE (tax on real estate property abroad) and IVAFE (tax on property and financial assets abroad)

YOU ARE EXEMPT
FROM TAX ON
INHERITANCE
AND GIFTS

You are exempt from tax on inheritance and gifts in the case of transfers connected with a death, donation, or other gratuitous transfer of assets abroad (including transfers of assets to a trust), regardless of the relationship between the new Italian resident who transfers the assets and his/her assignee

How to apply for an Italian tax agreement and how long it is valid

In order to submit an application for a favorable tax status in Italy, individuals must provide a decision (interpello) to the Italian tax authorities before September 30 during the tax period that follows the change in their place of residence.

In the option that is chosen, you must specify your last country of tax residency and the members of your family, which have changed their place of residence to Italy.

The chosen option can be annulled, and in any case it will lose its validity after 15 tax periods have passed. In the event of non-payment, partial payment, or overdue payment of an obligatory tax, the favorable tax status will lose its validity. Actions with regard to previous tax periods remain valid.

If the tax status is annulled or if it expires, an individual will not be permitted to apply again for a favorable tax status.



Do you want to get permanent residence in Italy?

Contact DH Private!

No hidden fees or
commission

Support up to and after
receiving residence

Help in adaptation, tax and
financial consulting

More than 25 years of
experience in immigration
services and tax planning

GET DETAILED INFORMATION

FROM A SPECIALIST OF DH PRIVATE

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