Member Activity
Retirement in Southern Italy: 7% flat tax
29 August 2020
The Italian Tax Authority – Circular Letter July 27, 2020, n. 21 - clarified the optional 7% substitute tax regime for individuals with foreign-source retirement incomes who move their tax residence to small municipalities in Southern Italy (art. 24-ter of the Italian Tax Code). Subjective scopePersons with pensions (and equivalent income) paid by foreign subjects […]
Read More