{"id":3262,"date":"2025-11-22T07:47:55","date_gmt":"2025-11-22T06:47:55","guid":{"rendered":"https:\/\/www.hessepartner.it\/?p=3262"},"modified":"2025-11-22T07:49:14","modified_gmt":"2025-11-22T06:49:14","slug":"retired-persons-relocating-to-southern-italy-7-flat-tax-also-applicable-to-the-liquidation-of-a-foreign-company","status":"publish","type":"post","link":"https:\/\/www.hessepartner.it\/en\/retired-persons-relocating-to-southern-italy-7-flat-tax-also-applicable-to-the-liquidation-of-a-foreign-company\/","title":{"rendered":"Retired persons relocating to Southern Italy, 7 % flat tax also applicable to the liquidation of a foreign company"},"content":{"rendered":"


Extraordinary transactions, such as winding up corporate vehicles abroad, may also benefit from the lump-sum substitute tax regime.<\/p>\n

The reply to ruling request 292\/2025<\/strong> issued by the Agenzia delle Entrate<\/span><\/span><\/strong> again addresses the preferential regime under Article 24-ter of the TUIR<\/span><\/span><\/strong> for foreign pensioners who transfer their residence to a municipality in Southern Italy with no more than 20,000 inhabitants (or one affected by the 2009 earthquake).<\/p>\n","protected":false},"excerpt":{"rendered":"

Extraordinary transactions, such as winding up corporate vehicles abroad, may also benefit from the lump-sum substitute tax regime. The reply to ruling request 292\/2025 issued by the Agenzia delle Entrate again addresses the preferential regime under Article 24-ter of the TUIR for foreign pensioners who transfer their residence to a municipality in Southern Italy with […]<\/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-3262","post","type-post","status-publish","format-standard","hentry","category-unkategorisiert"],"yoast_head":"\nRetired persons relocating to Southern Italy, 7 % flat tax also applicable to the liquidation of a foreign company -<\/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\/retired-persons-relocating-to-southern-italy-7-flat-tax-also-applicable-to-the-liquidation-of-a-foreign-company\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Retired persons relocating to Southern Italy, 7 % flat tax also applicable to the liquidation of a foreign company -\" \/>\n<meta property=\"og:description\" content=\"Extraordinary transactions, such as winding up corporate vehicles abroad, may also benefit from the lump-sum substitute tax regime. 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