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The 2017 Budget Law 2017 introduced a substitute tax optional regime (equal to € 100,000 per each tax year) for non-resident individuals wishing to transfer their tax residence to Italy. ...more
Con la legge di bilancio 2017, il legislatore ha introdotto un regime opzionale di tassazione forfetaria (pari a € 100.000 annui) per le persone fisiche non residenti che intendono trasferire la residenza fiscale nel nostro...more