Michele Saletti, Founder & Partner of TEMPORA Tax&Legal,<\/strong> took part as a speaker in the second edition<\/em> of the webinar organised by Across Family Advisors<\/strong>, focused on the key developments introduced by the Italian Budget Law 2026<\/strong>, with specific reference to Family Offices and international private clients<\/strong>.<\/p>\n The contribution addressed the recent amendments to the Italian non-dom regime under Article 24-bis of the Italian Income Tax Code (ITCA)<\/strong>, with particular focus on the following aspects:<\/p>\n increase from \u20ac200,000 to \u20ac300,000 per year<\/strong> for the main applicant;<\/p>\n<\/li>\n increase from \u20ac25,000 to \u20ac50,000 per year<\/strong> for qualifying family members.<\/p>\n<\/li>\n<\/ul>\n The new thresholds apply to individuals transferring their civil law residence in Italy pursuant to Article 43 of the Italian Civil Code<\/strong> as from 1 January 2026<\/strong>. \u20ac100,000 flat tax<\/strong> for individuals who transferred their residence up to 10 August 2024<\/strong>;<\/p>\n<\/li>\n \u20ac200,000 flat tax<\/strong> for individuals falling within the transitional phase between the two legislative amendments.<\/p>\n<\/li>\n<\/ul>\n All other structural elements of the non-dom regime remain unchanged, including:<\/p>\n the \u201c9 out of 10 years<\/strong>\u201d requirement;<\/p>\n<\/li>\n the 15-year duration<\/strong> of the regime;<\/p>\n<\/li>\n the interpretative guidance provided by the Italian Tax Authorities, in particular Circular Letter No. 17\/E of 2017<\/strong>.<\/p>\n<\/li>\n<\/ul>\n The Investor Visa for Italy<\/strong> programme remains fully unchanged, continuing to provide a stable visa and residence permit framework for non-EU investors<\/strong>.<\/p>\n \ud83d\udccc Despite the recent amendments, Italy continues to rank among the limited number of jurisdictions considered attractive for the relocation of HNWI and UHNWI individuals<\/strong>, particularly in the context of international wealth planning and Family Office structures.<\/p>\n The discussion benefited from the contributions of Italian Budget Law 2026: key developments for Family Offices and non-dom individuals Michele Saletti, Founder & Partner of TEMPORA Tax&Legal, took part as a speaker in the second edition of the webinar organised by Across Family Advisors, focused on the key developments introduced by the Italian Budget Law 2026, with specific reference to Family Offices…<\/p>\n","protected":false},"author":2,"featured_media":1529,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[36,21],"tags":[],"class_list":["post-1533","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cross-border-en","category-immigrationrelocation-en","category-36","category-21","description-off"],"yoast_head":"\nIncrease of the flat tax for new residents<\/h3>\n
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As a best practice, the filing of a ruling request (interpello)<\/strong> with the Italian Tax Authorities remains strongly advisable.<\/p>\nConfirmation of grandfathering rules<\/h3>\n
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Unchanged core features of the regime<\/h3>\n
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Investor Visa for Italy<\/h3>\n
Stefano Capaccioli<\/strong>, Marco Finocchi Finn<\/strong>, Edoardo Persico<\/strong>, Marco Sandoli, TEP<\/strong>, and Pietro Michele Villa<\/strong>,
and was moderated by Fabrizio Vedana<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"