Italy-2026 Developments Concerning the Optional Regime for “New Residents”

  

DIRITTO TRIBUTARIO ITALIANO-DERECHO TRIBUTARIO ITALIANO

ITALIAN TAX LAW

Italy-2026 Developments Concerning the Optional Regime for “New Residents”

The Italian “Legge di bilancio 2026”  has introduced certain amendments to the optional regime for new residents.

Specifically, it has established that the substitute tax owed by such individuals on income generated abroad is calculated on a lump sum basis, regardless of the amount of income received, in the fixed amount of 300,000 euros for each tax period in which the option remains valid.

This amount is reduced to 50,000 euros for each tax period for each family member to whom the effects of the aforementioned option have been extended.

Liuzzi e Liuzzi also provides assistance and consultancy in the field of Italian tax law, including advice on the specific rules and procedures relating to enrolment in the optional regime for “new residents” in Italy.

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