Lump Sum Taxation Regime

Living & Tax Advantages:

  • Favorable tax regime with a fair and acceptable flat tax of 100k EUR per annum
  • Remittance basis not-taxed
  • No worldwide taxation principle and reporting applicable to foreign source income
  • Exemption from gift and inheritance tax on the applicant’s transfer of assets located outside of Italy
  • Free access to all Schengen states
  • Good standard of living
  • Mild climate


  • The applicant has not qualified as Italian tax resident for at least 9 of the past 10 years

Regime Validation:

  • Valid for a period of 15 years