On top of that, any municipality with 3,000 inhabitants or less as per the annexes 1, 2 e 2-bis of D.L. According to it, any municipality with 20,000 inhabitants or less located in any of the following regions qualify: In order to qualify for the 7% flat tax for pensioners, you must relocate to a qualifying municipality as per the paragraph 1 of the art. Which are the qualifying municipalities for the 7% flat tax for pensioners in Italy? 7% flat tax qualifying municipalities Note that you cannot benefit from this favourable tax treatment if you move to Italy to a non qualifying municipality, and then move into a qualifying one! This means that you may have been a tax resident of Italy 5 years ago or more and still qualify.įinally, you must settle in a qualifying municipality. You should not have been a resident of Italy in the last 5 tax years prior to moving to Italy. In order to qualify for the 7% flat tax regime for pensioners, you must receive a private or public pension, it doesn’t matter whether you are a citizen of Italy or not, but you must receive a foreign sourced pension. This regime lasts for up to 10 years, and you can drop off at any time prior the end of the period. There is no income cap on the income attached to the 7% flat tax, making it very attractive to new pensioners wishing to move to Italy without spending a fortune on taxes. The 7% flat tax applies to all foreign income sources, including: Basically, a pensioner who has not been a resident of Italy in the 5 years prior to moving here can claim a flat 7% taxation on ALL of the foreign income sources, not just the foreign pension received. In 2019, a new tax treatment for pensioners got introduced, adopting art.
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