Immigration & Relocation

In the era of people and capital mobility, the different jurisdictions offer a variety of interesting tax and legal regulations.


In the era of intense people and capital mobility, TEMPORA Tax&Legal puts itself at the service of the Client, both from a legal and a fiscal standpoint, for transfers in and out of Italy.



With regard to tax legislation, TEMPORA Tax&Legal provides professional advice to clients wishing to evaluate the opportunity to opt for one of the tax regimes provided for by the destination jurisdiction and helps manage ongoing tax obligations.

With particular regard to individuals newly resident in Italy for tax purposes, the tax legislator has provided for special attraction regimes.

TEMPORA Tax&Legal provides consultancy for:

  • a €100K/year flat tax for new tax residents [art. 24-bis of the Consolidated text on Italian Income Tax];
  • a flat tax at the rate of 7% for retired people [art. 24-ter of the Consolidated text on Italian Income Tax];
  • a package for workers relocating to Italy [art. 16, Law Decree 147/2015];
  • a package to attract talents, researchers and professors (both foreign and Italian citizens) to move their tax residence to Italy.


TEMPORA Tax&Legal provides advice to clients interested in obtaining a Shengen Compliant visa and a residence permit valid in Italy, supporting them throughout the process until the attainment of the so-called Investor Visa for Italy.

This program, intended for citizens of non-EU countries, was created by the legislator with the intention of attracting strategic investments from abroad (art. 26-bis, Law Decree no. 286 25th july 1998).