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Commentary

6.3.1 High net wealth individuals flat rate and the 15% flat tax

Italy

Tax incentives to attract wealth and talent

Italy has an aging population and suffers from labour shortages in many areas. Consequently, Italy offers tax incentives to attract both wealth and talent, including tax incentives for:

  1. Ìý

    •ÌýÌýÌýÌý wealthy individuals taking up residence in Italy – this is an incentive that is not job related but is designed to attract wealth, see 6.3.1

  2. Ìý

    •ÌýÌýÌýÌý researchers and professors – this is a sector specific incentive, see 6.3.2

  3. Ìý

    •ÌýÌýÌýÌý impatriates – this is a general employment related incentive for highly skilled

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