Head of Global Mobility
Giovanni is an expert in impatriate and expatriate management of employees who are in international assignment, international personal taxation, social security and immigration matters including personal tax filing obligations.
At LDP, we provide expert assistance in analysing individual circumstances to determine eligibility for various special tax regimes available to those transferring their tax residency to Italy.
Special Tax Regime for Repatriated Individuals
Under specific conditions, this regime grants a 70% tax exemption on employment income earned in Italy, which can also increase up to 90%. The exemption applies for 5 years, with the possibility of extension.
LDP supports both individuals and employers by conducting a thorough analysis, outlining the requirements, and guiding applicants through the process to secure the tax benefit.
Special Tax Regime for High-Net-Worth Individuals (New Residents)
Individuals transferring their tax residency to Italy may qualify for a special tax regime on foreign-sourced income. Under certain conditions, this regime allows for an annual flat tax payment of €100,000, regardless of the total amount earned abroad. Additionally, the benefit can be extended to family members, who will pay a reduced annual tax of €25,000.
The regime also grants inheritance and donation tax exemptions and remains valid for up to 15 years.
LDP provides comprehensive support in assessing eligibility, ensuring compliance with legal requirements, and preparing tax rulings for submission to the Italian Tax Authority. Our legal team assists individuals and other potential beneficiaries throughout the application process.
Special Tax Regime for Foreign Retired Persons
Italian law offers a special tax regime for retired individuals relocating to Italy and setting in municipalities with fewer than 20,000 inhabitants across regions such as Sicily, Calabria, Sardinia, Campania, Basilicata, Abruzzo, Molise, and Apulia.
Under specific conditions, retirees benefit from a 7% substitutive tax on foreign-sourced income, while income earned in Italy remains subject to ordinary progressive tax rates. This regime applies for a total of 10 years.
LDP provides expert guidance on eligibility assessment and ensures compliance with all required legal and tax obligations.
LDP provides Tax, Law and payroll scalable and customised services and solutions. LDP Professional have also matured a significant expertise in M&A, Corporate Finance, Transfer Price, Global Mobility Consultancy and Process Automation.
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