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How does taxation work in Italy for investor residents?

Would I have to pay taxes in Italy if I apply for residency by investment on income not generated inside of Italy but in another EU country?


Answers
  • Avv. Andrea Parisi
    February 05, 2023

    In Italy the "double taxation rule" is enforced. This means that you (as investor resident) would pay taxes in Italy on income not generated inside of Italy but in another EU country, even if calculated only on the difference between the Italian and the foreign tax rate.

  • LCA Studio Legale
    February 01, 2023

    Individuals moving their residence to Italy, hence also someone who holds an investment visa and residence permit, may opt for the so called “res non-dom regime” according to which they would be paying on a yearly basis a lump-sum tax of euro 100,000 on all foreign sourced income.