Italy (IT)

Jurisdiction Overview

IDQuestionAnswer
435 *Personal Income Taxation: Is there a personal income tax with a comprehensive scope? No, lump sum/flat charge/exemption of taxes are available instead of regular personal income taxation.
 Data Date: 2019

Notes

 
Non-domiciled can apply to pay a lump-sum "substitute tax" of 100.000 EUR on their foreign source income.

Sources

http://www.mondaq.com/italy/x/774336/tax+authorities/Moving+To+Italy+The+Resident+NonDomiciled+Tax+Regime