Assistance with Italy’s flat-tax regime for new residents and advisory on buying property in Sicily — from eligibility assessment to ongoing compliance.
- Eligibility assessment for the new-resident regime
- Tax residence transfer & A.I.R.E. registration
- Property due diligence and tax analysis
- Ongoing Italian tax compliance
Italy’s Flat-Tax Regime for New Residents
Italy offers an optional tax regime designed for individuals who transfer their tax residence to Italy, allowing eligible new residents to pay a substitute flat tax on foreign-sourced income, instead of ordinary progressive taxation, for a defined number of years.
This regime can make Italy a highly attractive destination for high-net-worth individuals, entrepreneurs, retirees, and professionals relocating from abroad — but eligibility, application timing, and ongoing compliance need to be assessed carefully on a case-by-case basis, and the rules may be subject to periodic legislative updates.
(Note: this page provides a general overview. Individual eligibility and current requirements should always be verified with a qualified tax advisor before taking any action.)
Who Can Benefit
The regime is generally aimed at individuals who:
- Have not been tax resident in Italy for a set number of years prior to relocating
- Intend to establish their new tax residence in Italy
- Hold significant foreign-sourced income (investments, pensions, business income, etc.)
How We Assist You
Eligibility Assessment
We review your personal and financial situation to determine whether you qualify for the new-resident tax regime and estimate the potential tax benefit before you commit to relocating.
Tax Residence Transfer & A.I.R.E. Registration
We guide you through the formal steps required to transfer your tax residence to Italy, including registration with A.I.R.E. (for Italian citizens moving back) or with the local Anagrafe, and the correct submission of the tax option to the Italian Revenue Agency.
Ongoing Italian Tax Compliance
Once relocated, we manage your annual Italian tax filings and ongoing compliance obligations for the duration of the regime, so you can enjoy its benefits without administrative burden.
Real Estate Advisory in Sicily
Many clients relocating to Italy choose Sicily for its lifestyle, climate, and property values. Alongside tax relocation services, Studio Botindari offers dedicated advisory for buying property in Sicily, including:
- Property due diligence (legal and cadastral checks)
- Tax analysis of the purchase (registration tax, VAT, notary costs, and ongoing property taxation)
- Coordination with local notaries and, where needed, real estate professionals
- Guidance on how property ownership interacts with your Italian tax position under the new-resident regime
Why Studio Botindari
Studio Botindari is a chartered accountancy, tax advisory and legal firm operating across Italy, with experience assisting international clients relocating their tax residence and investing in Italian real estate. We combine tax expertise with practical, on-the-ground support throughout the process.
Frequently Asked Questions
Do I need to give up my previous tax residence to qualify?
Yes — the regime applies to individuals who transfer their tax residence to Italy and were not previously tax resident there for the required look-back period. Specific requirements should be verified for your situation.
Can I combine this regime with buying property in Italy?
Yes. Purchasing property does not affect eligibility for the regime, but the purchase itself has its own tax implications that should be assessed separately — this is part of our advisory service.
How long does the regime last?
The option applies for a defined number of tax years, as established by current legislation. We confirm the exact duration and any renewal conditions as part of the eligibility assessment.
Is Sicily a good option for relocating?
Sicily offers competitive property prices, a favorable climate, and in some cases additional local tax incentives on property. Suitability depends on your personal and financial goals — we’re happy to discuss this during a consultation.
Ready to explore your options?
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