Tax residence
2 articles
ENItaly flat tax and impatriate regime: no combining in 2027
From 2027, people moving their tax residence to Italy can't combine the EUR 300,000 flat tax with the impatriate regime. What Decree-Law 38/2026 says.
ENItaly's proposed 2027 exit tax for people leaving
Italy's 2027 budget bill would tax unrealised financial gains when residents move abroad: 6 of 10 years, EUR 800,000 threshold, 180 days or deferral.