Typical client
New Italian residents
Individuals intending to transfer tax residency to Italy, who have not been resident in 9 of the 10 prior years, with material foreign-source income.
Flat Tax Activation
Coordination of activation of the art. 24-bis TUIR (Italian Income Tax Code, flat tax for new residents) regime.
End-to-end management of activation of the substitute tax regime on foreign-source income (the new residents flat tax): advance ruling, tax filings, annual renewal, and ongoing compliance for the duration of the election (15 years).
Who it's for
Who this practice serves.
Typical client
Families seeking the dependent extension
Spouses, children, and other family members of the principal taxpayer seeking the regime extension under art. 24-bis paragraph 6 TUIR (€25,000/year per family member).
What we do
Flat Tax Activation.
- Preparation and submission of the advance ruling request to the Italian Revenue Agency.
- Coordination with licensed tax advisors on annual tax filings.
- Management of regime extensions to family members (art. 24-bis paragraph 6).
- Ongoing compliance monitoring for the duration of the election.
The method
How we work.
01
Eligibility check
Confirmation of the non-residency requirement for 9 of the 10 prior years, analysis of foreign-source income, and evaluation of the regime's economic benefit versus ordinary taxation.
02
Advance ruling
Preparation and filing of the evidentiary ruling request with the Italian Revenue Agency to confirm applicability of the regime to the specific case.
03
Tax filings
Coordination with licensed accountants on annual filings — Modello Redditi PF, election of the regime, and any amended returns.
04
Ongoing compliance
Compliance monitoring for the full duration of the election (up to 15 years), management of family extensions, and revocation when appropriate.
Output
What we deliver.
Every mandate concludes with concrete, formal, and archivable deliverables.
- Advance ruling request with supporting documents
- Quantification of the annual tax benefit
- Compliance calendar
- Regime extension to family members