Italian flat tax regime
The new residents regime favours the individual’s tax position by offering a flat tax of €200,000 on income generated abroad.
Place of effective management of the company
However, at the corporate level, it’s essential to verify whether the role of the new resident in the foreign companies could bring these companies under Italian taxation, particularly due to the requirement regarding the place of effective management (Article 73, paragraph 3 of the TUIR, as well as the so-called POEM under DTAs).
(altro…)
Italian flat tax regime
The new residents regime favours the individual’s tax position by offering a flat tax of €200,000 on income generated abroad.
Place of effective management of the company
However, at the corporate level, it’s essential to verify whether the role of the new resident in the foreign companies could bring these companies under Italian taxation, particularly due to the requirement regarding the place of effective management (Article 73, paragraph 3 of the TUIR, as well as the so-called POEM under DTAs).
(altro…) 
