{"id":789,"date":"2022-02-23T09:54:31","date_gmt":"2022-02-23T08:54:31","guid":{"rendered":"https:\/\/tempora.tax\/?page_id=789"},"modified":"2022-04-20T11:26:29","modified_gmt":"2022-04-20T09:26:29","slug":"immigration-relocation","status":"publish","type":"page","link":"https:\/\/tempora.tax\/en\/immigration-relocation\/","title":{"rendered":"Immigration &#038; Relocation"},"content":{"rendered":"<p>[vc_row full_width=&#8221;stretch_row_content&#8221; equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221;][vc_column width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1644924968963{padding-top: 120px !important;padding-right: 5% !important;padding-bottom: 120px !important;padding-left: 15% !important;}&#8221;][vc_column_text]<\/p>\n<h1 class=\"titolinopagina\">Immigration &amp; Relocation<\/h1>\n<h2>In the era of people and capital mobility, the different jurisdictions offer a variety of interesting tax and legal regulations.<\/h2>\n<p>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1645788525409{background-image: url(https:\/\/tempora.tax\/wp-content\/uploads\/2022\/02\/immigration.jpg?id=357) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221;]<div class=\"ult-spacer spacer-6acd7ec96c6ff\" data-id=\"6acd7ec96c6ff\" data-height=\"400\" data-height-mobile=\"400\" data-height-tab=\"400\" data-height-tab-portrait=\"\" data-height-mobile-landscape=\"\" style=\"clear:both;display:block;\"><\/div>[\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row&#8221; content_placement=&#8221;middle&#8221; css=&#8221;.vc_custom_1644941069864{padding-top: 45px !important;padding-bottom: 90px !important;background-color: #f3f2ed !important;}&#8221;][vc_column][vc_row_inner][vc_column_inner offset=&#8221;vc_col-lg-8 vc_col-md-offset-2 vc_col-md-8&#8243;][vc_column_text]<\/p>\n<h5>Intro<\/h5>\n<h3>In the era of intense people and capital mobility, TEMPORA Tax&amp;Legal puts itself at the service of the Client, both from a legal and a fiscal standpoint, for transfers in and out of Italy.<\/h3>\n<p>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row&#8221; content_placement=&#8221;middle&#8221; css=&#8221;.vc_custom_1644935618748{padding-top: 90px !important;padding-bottom: 90px !important;}&#8221; el_class=&#8221;fisa&#8221;][vc_column][vc_column_text]<\/p>\n<h2>Services<\/h2>\n<p>[\/vc_column_text][vc_accordion active_tab=&#8221;1&#8243; collapsible=&#8221;yes&#8221; title_size=&#8221;h3&#8243;][vc_accordion_tab title=&#8221;Tax&#8221;][vc_row_inner][vc_column_inner][vc_column_text]<\/p>\n<h4>With regard to tax legislation, TEMPORA Tax&amp;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.<\/h4>\n<p>With particular regard to individuals newly resident in Italy for tax purposes, the tax legislator has provided for special attraction regimes.<\/p>\n<p>TEMPORA Tax&amp;Legal provides consultancy for:<\/p>\n<ul>\n<li>a \u20ac100K\/year flat tax for new tax residents [art. 24-bis of the Consolidated text on Italian Income Tax];<\/li>\n<li>a flat tax at the rate of 7% for retired people [art. 24-ter of the Consolidated text on Italian Income Tax];<\/li>\n<li>a package for workers relocating to Italy [art. 16, Law Decree 147\/2015];<\/li>\n<li>a package to attract talents, researchers and professors (both foreign and Italian citizens) to move their tax residence to Italy.<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_accordion_tab][vc_accordion_tab title=&#8221;Legal&#8221;][vc_column_text]<\/p>\n<h4>TEMPORA Tax&amp;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.<\/h4>\n<p>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).[\/vc_column_text][\/vc_accordion_tab][\/vc_accordion][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row&#8221; content_placement=&#8221;middle&#8221; css=&#8221;.vc_custom_1644921374750{padding-top: 45px !important;padding-bottom: 90px !important;background-color: #f3f2ed !important;}&#8221; el_class=&#8221;prefooter&#8221;][vc_column][vc_row_inner content_placement=&#8221;middle&#8221; css=&#8221;.vc_custom_1644921508705{padding-left: 0px !important;}&#8221;][vc_column_inner width=&#8221;2\/3&#8243; css=&#8221;.vc_custom_1644600009438{padding-left: 0px !important;}&#8221;][vc_column_text]<\/p>\n<h2>News&#038;Publications<\/h2>\n<p>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/3&#8243;][vc_column_text el_class=&#8221;accent-color&#8221; css=&#8221;.vc_custom_1649691956584{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}&#8221;]<\/p>\n<h5 style=\"text-align: right;\"><a href=\"https:\/\/tempora.tax\/en\/publications\/\">All publications <i class=\"freccia\">\u2198<\/i><\/a><\/h5>\n<p>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner]<div class=\"dt-shortcode with-isotope\"><div class=\"wf-container dt-blog-shortcode resize-by-browser-width loading-effect-move-up iso-grid description-under-image content-align-left\" data-padding=\"20px\" data-cur-page=\"1\" data-posts-per-page=\"-1\" data-desktop-columns-num=\"4\" data-v-tablet-columns-num=\"2\" data-h-tablet-columns-num=\"4\" data-phone-columns-num=\"1\" data-width=\"370px\" data-columns=\"3\">\n<div class=\"wf-cell\" data-post-id=\"1560\" data-date=\"2026-07-03T16:01:44+02:00\" data-name=\"Eutekne - Partecipazioni trasferite in societ\u00e0 di capitali agevolate se sussiste il controllo\">\n\t<article class=\"post post-1560 type-post status-publish format-standard has-post-thumbnail hentry category-succession-planning-en category-tax-en category-wealth-planning category-40 category-30 category-22 description-off\">\n\n\t\t\n\t\t\t<div class=\"blog-media wf-td\">\n\n\t\t\t\t<p><a href=\"https:\/\/tempora.tax\/en\/2026\/07\/03\/eutekne-partecipazioni-trasferite-in-societa-di-capitali-agevolate-se-sussiste-il-controllo\/\" class=\"alignnone rollover layzr-bg\" ><img loading=\"lazy\" decoding=\"async\" class=\"preload-me iso-lazy-load\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20555%20346&#39;%2F%3E\" data-src=\"https:\/\/tempora.tax\/wp-content\/uploads\/2026\/07\/Screenshot-2026-07-03-alle-15.37.46-555x346.png\" data-srcset=\"https:\/\/tempora.tax\/wp-content\/uploads\/2026\/07\/Screenshot-2026-07-03-alle-15.37.46-555x346.png 555w, https:\/\/tempora.tax\/wp-content\/uploads\/2026\/07\/Screenshot-2026-07-03-alle-15.37.46-905x564.png 905w\" alt=\"\" title=\"Screenshot 2026-07-03 alle 15.37.46\" width=\"555\" height=\"346\"  \/><\/a><\/p>\n\t\t\t<\/div>\n\n\t\t\n\t\t<div class=\"blog-content wf-td\">\n\t\t\t<h3 class=\"entry-title\"><a href=\"https:\/\/tempora.tax\/en\/2026\/07\/03\/eutekne-partecipazioni-trasferite-in-societa-di-capitali-agevolate-se-sussiste-il-controllo\/\" title=\"Eutekne &#8211; Partecipazioni trasferite in societ\u00e0 di capitali agevolate se sussiste il controllo\" rel=\"bookmark\">Eutekne &#8211; Partecipazioni trasferite in societ\u00e0 di capitali agevolate se sussiste il controllo<\/a><\/h3>\n\n\t\t\t<div class=\"entry-meta\"><span class=\"category-link\"><a href=\"https:\/\/tempora.tax\/en\/category\/succession-planning-en\/\" >Succession Planning<\/a>, <a href=\"https:\/\/tempora.tax\/en\/category\/tax-en\/\" >Tax<\/a>, <a href=\"https:\/\/tempora.tax\/en\/category\/wealth-planning\/\" >Wealth Planning<\/a><\/span><a class=\"author vcard\" href=\"https:\/\/tempora.tax\/en\/author\/michele\/\" title=\"View all posts by Michele Saletti\" rel=\"author\">By <span class=\"fn\">Michele Saletti<\/span><\/a><\/div>\n<a href=\"https:\/\/tempora.tax\/en\/2026\/07\/03\/eutekne-partecipazioni-trasferite-in-societa-di-capitali-agevolate-se-sussiste-il-controllo\/\" class=\"details more-link\" aria-label=\"Read more about Eutekne &#8211; Partecipazioni trasferite in societ\u00e0 di capitali agevolate se sussiste il controllo\">Details<\/a>\n\n\t\t<\/div>\n\n\t<\/article>\n\n<\/div>\n<div class=\"wf-cell\" data-post-id=\"1553\" data-date=\"2026-06-01T16:56:31+02:00\" data-name=\"Nuove Linee Guida STEP Italy sul rendiconto del trust: il contributo di TEMPORA Tax&amp;Legal\">\n\t<article class=\"post post-1553 type-post status-publish format-standard has-post-thumbnail hentry category-inheritance-planning-en category-succession-planning-en category-trust-en category-39 category-40 category-28 description-off\">\n\n\t\t\n\t\t\t<div class=\"blog-media wf-td\">\n\n\t\t\t\t<p><a href=\"https:\/\/tempora.tax\/en\/2026\/06\/01\/nuove-linee-guida-step-italy-sul-rendiconto-del-trust-il-contributo-di-tempora-taxlegal\/\" class=\"alignnone rollover layzr-bg\" ><img loading=\"lazy\" decoding=\"async\" class=\"preload-me iso-lazy-load\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20555%20347&#39;%2F%3E\" data-src=\"https:\/\/tempora.tax\/wp-content\/uploads\/2026\/06\/Screenshot-2026-06-01-164319-555x347.png\" data-srcset=\"https:\/\/tempora.tax\/wp-content\/uploads\/2026\/06\/Screenshot-2026-06-01-164319-555x347.png 555w, https:\/\/tempora.tax\/wp-content\/uploads\/2026\/06\/Screenshot-2026-06-01-164319-1098x686.png 1098w\" alt=\"\" title=\"Screenshot 2026-06-01 164319\" width=\"555\" height=\"347\"  \/><\/a><\/p>\n\t\t\t<\/div>\n\n\t\t\n\t\t<div class=\"blog-content wf-td\">\n\t\t\t<h3 class=\"entry-title\"><a href=\"https:\/\/tempora.tax\/en\/2026\/06\/01\/nuove-linee-guida-step-italy-sul-rendiconto-del-trust-il-contributo-di-tempora-taxlegal\/\" title=\"Nuove Linee Guida STEP Italy sul rendiconto del trust: il contributo di TEMPORA Tax&#038;Legal\" rel=\"bookmark\">Nuove Linee Guida STEP Italy sul rendiconto del trust: il contributo di TEMPORA Tax&#038;Legal<\/a><\/h3>\n\n\t\t\t<div class=\"entry-meta\"><span class=\"category-link\"><a href=\"https:\/\/tempora.tax\/en\/category\/inheritance-planning-en\/\" >Inheritance Planning<\/a>, <a href=\"https:\/\/tempora.tax\/en\/category\/succession-planning-en\/\" >Succession Planning<\/a>, <a href=\"https:\/\/tempora.tax\/en\/category\/trust-en\/\" >trust<\/a><\/span><a class=\"author vcard\" href=\"https:\/\/tempora.tax\/en\/author\/enrico\/\" title=\"View all posts by Enrico Santi\" rel=\"author\">By <span class=\"fn\">Enrico Santi<\/span><\/a><\/div>\n<a href=\"https:\/\/tempora.tax\/en\/2026\/06\/01\/nuove-linee-guida-step-italy-sul-rendiconto-del-trust-il-contributo-di-tempora-taxlegal\/\" class=\"details more-link\" aria-label=\"Read more about Nuove Linee Guida STEP Italy sul rendiconto del trust: il contributo di TEMPORA Tax&#038;Legal\">Details<\/a>\n\n\t\t<\/div>\n\n\t<\/article>\n\n<\/div>\n<div class=\"wf-cell\" data-post-id=\"1546\" data-date=\"2026-05-15T11:34:11+02:00\" data-name=\"STEP ITALY CONFERENCE\">\n\t<article class=\"post post-1546 type-post status-publish format-standard has-post-thumbnail hentry category-news-en category-24 description-off\">\n\n\t\t\n\t\t\t<div class=\"blog-media wf-td\">\n\n\t\t\t\t<p><a href=\"https:\/\/tempora.tax\/en\/2026\/05\/15\/step-italy-conference\/\" class=\"alignnone rollover layzr-bg\" ><img loading=\"lazy\" decoding=\"async\" class=\"preload-me iso-lazy-load\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20555%20346&#39;%2F%3E\" data-src=\"https:\/\/tempora.tax\/wp-content\/uploads\/2026\/05\/Screenshot-2026-05-15-alle-11.29.49-555x346.png\" data-srcset=\"https:\/\/tempora.tax\/wp-content\/uploads\/2026\/05\/Screenshot-2026-05-15-alle-11.29.49-555x346.png 555w, https:\/\/tempora.tax\/wp-content\/uploads\/2026\/05\/Screenshot-2026-05-15-alle-11.29.49-692x432.png 692w\" alt=\"\" title=\"Screenshot 2026-05-15 alle 11.29.49\" width=\"555\" height=\"346\"  \/><\/a><\/p>\n\t\t\t<\/div>\n\n\t\t\n\t\t<div class=\"blog-content wf-td\">\n\t\t\t<h3 class=\"entry-title\"><a href=\"https:\/\/tempora.tax\/en\/2026\/05\/15\/step-italy-conference\/\" title=\"STEP ITALY CONFERENCE\" rel=\"bookmark\">STEP ITALY CONFERENCE<\/a><\/h3>\n\n\t\t\t<div class=\"entry-meta\"><span class=\"category-link\"><a href=\"https:\/\/tempora.tax\/en\/category\/news-en\/\" >News<\/a><\/span><a class=\"author vcard\" href=\"https:\/\/tempora.tax\/en\/author\/michele\/\" title=\"View all posts by Michele Saletti\" rel=\"author\">By <span class=\"fn\">Michele Saletti<\/span><\/a><\/div>\n<a href=\"https:\/\/tempora.tax\/en\/2026\/05\/15\/step-italy-conference\/\" class=\"details more-link\" aria-label=\"Read more about STEP ITALY CONFERENCE\">Details<\/a>\n\n\t\t<\/div>\n\n\t<\/article>\n\n<\/div>\n<div class=\"wf-cell\" data-post-id=\"1538\" data-date=\"2026-04-16T11:50:41+02:00\" data-name=\"WEBINAR - La holding polivalente: gestione del business e governance familiare\">\n\t<article class=\"post post-1538 type-post status-publish format-standard has-post-thumbnail hentry category-news-en category-succession-planning-en category-tax-en category-trust-en category-wealth-planning category-24 category-40 category-30 category-28 category-22 description-off\">\n\n\t\t\n\t\t\t<div class=\"blog-media wf-td\">\n\n\t\t\t\t<p><a href=\"https:\/\/tempora.tax\/en\/2026\/04\/16\/la-holding-polivalente-gestione-del-business-e-governance-familiare\/\" class=\"alignnone rollover layzr-bg\" ><img loading=\"lazy\" decoding=\"async\" class=\"preload-me iso-lazy-load\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20555%20346&#39;%2F%3E\" data-src=\"https:\/\/tempora.tax\/wp-content\/uploads\/2026\/04\/Programma-pdf-555x346.jpg\" data-srcset=\"https:\/\/tempora.tax\/wp-content\/uploads\/2026\/04\/Programma-pdf-555x346.jpg 555w, https:\/\/tempora.tax\/wp-content\/uploads\/2026\/04\/Programma-pdf-1110x692.jpg 1110w\" alt=\"\" title=\"Programma\" width=\"555\" height=\"346\"  \/><\/a><\/p>\n\t\t\t<\/div>\n\n\t\t\n\t\t<div class=\"blog-content wf-td\">\n\t\t\t<h3 class=\"entry-title\"><a href=\"https:\/\/tempora.tax\/en\/2026\/04\/16\/la-holding-polivalente-gestione-del-business-e-governance-familiare\/\" title=\"WEBINAR &#8211; La holding polivalente: gestione del business e governance familiare\" rel=\"bookmark\">WEBINAR &#8211; La holding polivalente: gestione del business e governance familiare<\/a><\/h3>\n\n\t\t\t<div class=\"entry-meta\"><span class=\"category-link\"><a href=\"https:\/\/tempora.tax\/en\/category\/news-en\/\" >News<\/a>, <a href=\"https:\/\/tempora.tax\/en\/category\/succession-planning-en\/\" >Succession Planning<\/a>, <a href=\"https:\/\/tempora.tax\/en\/category\/tax-en\/\" >Tax<\/a>, <a href=\"https:\/\/tempora.tax\/en\/category\/trust-en\/\" >trust<\/a>, <a href=\"https:\/\/tempora.tax\/en\/category\/wealth-planning\/\" >Wealth Planning<\/a><\/span><a class=\"author vcard\" href=\"https:\/\/tempora.tax\/en\/author\/michele\/\" title=\"View all posts by Michele Saletti\" rel=\"author\">By <span class=\"fn\">Michele Saletti<\/span><\/a><\/div>\n<a href=\"https:\/\/tempora.tax\/en\/2026\/04\/16\/la-holding-polivalente-gestione-del-business-e-governance-familiare\/\" class=\"details more-link\" aria-label=\"Read more about WEBINAR &#8211; La holding polivalente: gestione del business e governance familiare\">Details<\/a>\n\n\t\t<\/div>\n\n\t<\/article>\n\n<\/div><\/div><\/div>[\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row full_width=&#8221;stretch_row_content&#8221; equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221;][vc_column width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1644924968963{padding-top: 120px !important;padding-right: 5% !important;padding-bottom: 120px !important;padding-left: 15% !important;}&#8221;][vc_column_text] Immigration &amp; Relocation In the era of people and capital mobility, the different jurisdictions offer a variety of interesting tax and legal regulations. [\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1645788525409{background-image: url(https:\/\/tempora.tax\/wp-content\/uploads\/2022\/02\/immigration.jpg?id=357) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221;][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row&#8221; content_placement=&#8221;middle&#8221; css=&#8221;.vc_custom_1644941069864{padding-top: 45px !important;padding-bottom: 90px !important;background-color:&hellip;<\/p>\n","protected":false},"author":1,"featured_media":597,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-789","page","type-page","status-publish","has-post-thumbnail","hentry","description-off"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Immigration &amp; Relocation - Tempora Tax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/tempora.tax\/en\/immigration-relocation\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Immigration &amp; Relocation - Tempora Tax\" \/>\n<meta property=\"og:description\" content=\"[vc_row full_width=&#8221;stretch_row_content&#8221; equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221;][vc_column width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1644924968963{padding-top: 120px !important;padding-right: 5% !important;padding-bottom: 120px !important;padding-left: 15% !important;}&#8221;][vc_column_text] Immigration &amp; Relocation In the era of people and capital mobility, the different jurisdictions offer a variety of interesting tax and legal regulations. 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