The main conditions required to benefit for this tax break are: have resided abroad during at least 9 of the last 10 years… And have sufficient, income So that a 100.000-euro tax appears as a bargain. For the big families, A clause allows to install also the fiscal residence of his close friends for a supplement of 25.000-euro tax a person.
A tacit renewal of this flat rate tax is foreseen each year, for a maximum of 15 years. the large interested taxpayers will however have to spend enough time in Italy to justify their new tax residence with the authorities of their country.
In 2008, the Italian tax authorities had themselves rejected the excuse of a tax residence in the United Kingdom to force the motorcycle champion Valentino Rossi to pour 19 million euros of arrears of taxes.
The Italian tax system is based on an income tax, taken at source if income is collected in Italy, calculated thanks to six slices
The tax rate thus varies from 23% for the first tranche (From 8.000 to 15.000 euros) to 43% for the upper tranche (More than 75.000 euros).
This flat-rate tax will thus enable those with incomes well above the threshold of the last tranche to pay less taxes.