Typical client
UHNWI in transition
High-wealth individuals evaluating the transfer of tax residency to Italy from a foreign jurisdiction (United Kingdom, Switzerland, UAE, United States, Singapore).
Tax Relocation
Strategy for transferring tax residency to Italy for high-wealth individuals.
Planning the transfer of tax residency, eligibility assessment for special regimes, coordination with the country of origin, and integrated management of the wealth, financial, and personal transition.
Who it's for
Who this practice serves.
Typical client
Founders post-exit
Founders or entrepreneurs who have completed a liquidity event (sale, IPO, exit) and are seeking a new tax residency for the next chapter of their wealth.
Typical client
Multi-jurisdiction families
Families with members resident in multiple countries planning to realign the center of wealth toward a single reference jurisdiction.
What we do
Tax Relocation.
- Eligibility assessment for Italian regimes (art. 24-bis TUIR — Italian Income Tax Code, flat tax for new residents; impatriati; researchers).
- Comparative evaluation of special regimes against the country of origin.
- Coordination with tax and legal advisors in the country of departure to optimize the exit.
- Planning the optimal timing of the move to maximize tax benefits.
The method
How we work.
01
Initial assessment
Analysis of wealth profile, income sources, and family structure. We map the jurisdictions of departure and identify exit tax risks.
02
Regime comparison
Comparative analysis among the art. 24-bis TUIR regime (new residents flat tax), the impatriati regime, and other reference jurisdictions (Portugal, Malta, Switzerland).
03
Timing planning
Definition of the optimal window for the move to minimize residual tax exposure and maximize the duration of the Italian preferential regime.
04
Cross-border coordination
Coordination with advisors in the country of departure to close out the outgoing tax residency properly and minimize double taxation.
Output
What we deliver.
Every mandate concludes with concrete, formal, and archivable deliverables.
- Transition tax memorandum
- Operational roadmap with timelines
- Document checklist for the Italian Revenue Agency
- Coordination with licensed Italian accountants