{"id":3152,"date":"2025-07-09T07:04:23","date_gmt":"2025-07-09T05:04:23","guid":{"rendered":"https:\/\/www.hessepartner.it\/?p=3152"},"modified":"2025-07-09T07:04:27","modified_gmt":"2025-07-09T05:04:27","slug":"exit-tax-and-branch-exemption-regime-transfer-of-tax-residence-abroad","status":"publish","type":"post","link":"https:\/\/www.hessepartner.it\/en\/exit-tax-and-branch-exemption-regime-transfer-of-tax-residence-abroad\/","title":{"rendered":"Exit Tax and Branch Exemption Regime: Transfer of Tax Residence Abroad"},"content":{"rendered":"<p>In the case of companies that exercise the branch exemption (BEX) option and transfer their tax residence abroad, the capital gain relating to the foreign permanent establishment is not relevant for Exit Tax purposes (Italian Revenue Agency Ruling No. 185 of 8 July 2025).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In the case of companies that exercise the branch exemption (BEX) option and transfer their tax residence abroad, the capital gain relating to the foreign permanent establishment is not relevant for Exit Tax purposes (Italian Revenue Agency Ruling No. 185 of 8 July 2025).<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3152","post","type-post","status-publish","format-standard","hentry","category-unkategorisiert"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Exit Tax and Branch Exemption Regime: Transfer of Tax Residence Abroad -<\/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:\/\/www.hessepartner.it\/en\/exit-tax-and-branch-exemption-regime-transfer-of-tax-residence-abroad\/\" \/>\n<meta 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