Italian Tax Residency: The Flat Tax for New Residents
The Flat Tax for New Residents regime (art. 24-bis of the Italian Tax Code) allows individuals who transfer their tax residency to Italy to pay a lump-sum substitute tax on all foreign-source income, regardless of its amount.
- €200,000/year — flat tax until December 31, 2025
- €300,000/year — flat tax from January 1, 2026
- €25,000/person — additional amount per family member until December 31, 2025
- €50,000/person — additional amount per family member from January 1, 2026
The regime lasts up to 15 years and includes exemption from inheritance and gift tax on foreign assets, no obligation to file foreign asset disclosure forms (RW), and exemption from IVAFE (tax on foreign financial assets held abroad).
Legal and Corporate Structuring
To optimize international wealth management, it is often advisable to pair personal residency with appropriate corporate structures. The most common solutions include Italian holding companies, fiduciary arrangements and trusts, which allow separation of personal and business assets, succession planning, and legally efficient tax optimization.
Lake Como’s position near the Swiss and Austrian borders offers logistical advantages for those managing assets across multiple European jurisdictions. Supralimitem coordinates the full team of professionals — accountants, notaries and lawyers — required for each structuring operation.
Golden Visa (Investor Visa)
The Italian Investor Visa (Golden Visa) allows non-EU citizens to obtain a two-year residence permit (renewable for 3 years) by investing in Italy. The minimum investment thresholds are:
- €250,000 — investment in Italian innovative startups
- €500,000 — investment in established Italian companies
- €1,000,000 — donation to entities of public interest (culture, research, social sector)
- €2,000,000 — purchase of Italian government bonds
⚠️ Important: the investment must be completed within 3 months of entry into Italy. Since January 2025, biometric data collection is mandatory in person at the competent Italian consulate — this step can no longer be delegated.
Relocation and Lifestyle Management
Relocating to Italy is not only a tax matter: it concerns quality of life, schooling for children, healthcare, banking services and daily asset management. Supralimitem supports investors through every aspect of the relocation process: from property search to international school selection, from bank account opening to assistance with Italian tax code registration and residence permit applications.
Lake Como is among the most sought-after destinations for international HNWIs, thanks to its safety, privacy and natural beauty, with direct connections to Milan Malpensa and Bergamo Orio al Serio airports.
The tax information in this article is current as of June 2026. Consulting a qualified professional for your specific situation is strongly recommended.
Approfondisci: Investing in Lake Como: Property Market and Returns
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