- Worldwide tax exposure. Is your wealth still exposed to worldwide taxation, across multiple jurisdictions and rising burdens? Italy's flat substitute tax of 300,000 euros (art. 24-bis of the Income Tax Code) can redefine your position on foreign-source income in a clear and predictable way, for a horizon of up to fifteen years.
- Advisers, banks and notaries out of sync. Do you receive advice from advisers, private bankers and notaries who do not talk to one another? Each speaks only to their own remit. What is missing is the oversight that holds tax, corporate structure, succession and investments together in one coherent design.
- Generational transfer and cross-border succession. How do you protect wealth as it passes between generations, when family and assets are spread across several countries? Trusts, holding companies and succession tools should be designed before the move, taking account of Italian inheritance and gift tax and the rules of the other jurisdictions involved.
- Confidentiality and a single point of contact. Would you rather deal with one competent, discreet interlocutor than manage a crowd of consultants? We operate as a boutique firm: a direct relationship with the professional, information handled with the utmost confidentiality, nothing dispersed.
Family Office & HNWI
Dedicated tax and wealth advisory for individuals transferring their residence and significant capital to Italy. Structure, oversight and confidentiality, through a single trusted point of contact.
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The questions our clients bring to us
Three regimes, one adviser to choose yours
€300k
€300,000 flat tax
art. 24-bis Income Tax Code — large estates
A flat substitute tax of 300,000 euros per year on all foreign-source income, regardless of its amount, for up to fifteen years and extendable to family members at 50,000 euros each. It is the natural choice for those holding significant foreign wealth and income who seek certainty and predictability of their tax burden.
7%
7% flat tax
art. 24-ter Income Tax Code — foreign pensioners, southern towns
A 7% substitute tax on all foreign-source income, reserved for those who receive a pension paid by a foreign body and transfer their residence to a town in southern Italy (Abruzzo, Molise, Campania, Puglia, Basilicata, Calabria, Sicily, Sardinia) with a population of up to 30,000 — or up to 3,000 in certain earthquake-affected towns — for ten years. It suits affluent pensioners with foreign income who want a low, linear rate.
Inbound
Inbound-worker regime
those relocating for work
Partial exemption of employment income produced in Italy for those who transfer their residence to work there. It is the solution for managers, professionals and entrepreneurs returning to or settling in Italy with an active source of employment income, not for those living solely on foreign-source income.
A method in three stages
1 · Cross-border mapping
We review residence, citizenship, income sources, financial and real-estate assets, existing structures and ties to each jurisdiction. We identify exposures, opportunities and constraints before any decision is taken.
2 · The optimal structure
We design the most efficient architecture: the 300,000-euro flat tax or the new-resident regime, the inbound-worker regime where relevant, holding companies, trusts and dedicated vehicles. Every choice is calibrated to your wealth and family objectives, never to off-the-shelf solutions.
3 · Ongoing, confidential oversight
We coordinate advisers, banks, notaries and lawyers over time. A single point of contact manages compliance, monitoring and periodic reviews, keeping the structure aligned with regulatory change and the life of the family.
What our assistance covers
- Flat tax under art. 24-bis — Access to and management of the 300,000-euro annual substitute tax on foreign income, extendable to family members at 50,000 euros each, for up to fifteen years.
- 7% flat tax for foreign pensioners (art. 24-ter) — Verification of the requirements, identification of an eligible southern town of up to 30,000 inhabitants and assessment of the 7% substitute tax on foreign income for ten years.
- New-resident and inbound-worker regimes — Assessment and application of the preferential regimes for those transferring residence to Italy, including the inbound-worker regime for employment income.
- Foreign-asset monitoring (RW, IVIE, IVAFE) — Reporting obligations on foreign assets and, where applicable, the exemptions granted by the chosen regime.
- International succession planning — Structuring the generational transfer across jurisdictions, with attention to Italian inheritance and gift tax.
- Holding companies and trusts — Setting up and governing structures for holding and protecting family and corporate wealth.
- Prime real estate — Tax assistance on the purchase, holding and transfer of high-value property in Italy.
- Adviser coordination — Single oversight across private bankers, wealth managers, lawyers and notaries, with the firm as the client's point of reference.
Every enquiry is treated in the strictest confidence and reviewed directly by the professional
One point of contact, complete discretion
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