{"id":15056,"date":"2021-10-25T16:25:39","date_gmt":"2021-10-25T14:25:39","guid":{"rendered":"https:\/\/dev.andersen.dotandmedia.com\/?p=15056"},"modified":"2022-09-26T09:35:24","modified_gmt":"2022-09-26T07:35:24","slug":"fiscal-residence-transfer-south-of-italy","status":"publish","type":"post","link":"https:\/\/dev.andersen.dotandmedia.com\/en\/fiscal-residence-transfer-south-of-italy\/","title":{"rendered":"Fiscal residence transfer to the South of Italy: incomes from foreign pension"},"content":{"rendered":"

In the monthly publication of the Italian section of STEP, The Society of Trust and Estate Practitioners<\/strong>, Maurizio Di Salvo – partner of Andersen in Italy, lawyer, chartered accountant, and member of STEP – critically analyzes the recent Response to ruling no. 616 of 20 September 2021<\/a> of the Revenue Agency, provided by art. 24ter <\/em>of the Italian Income Tax Consolidation Act \u2013 a special tax regime for pensioners<\/strong> – for an US resident receiving payments from the SEPP program (Substantial Equal Periodic Payments<\/em>). Even though he hasn\u2019t reached his retirement age yet, he intends to exercise the option for the substitute tax on the income of individuals, holders of foreign-source pension income, who transfer their tax residence to the South.<\/p>\n

The Revenue Agency, with an open attitude towards the regimes for new residents, also found in previous arrests of practice, considers the requirements of the subsidy regime provided by art. 24ter TUIR, looking at the substance of the sums received by the subject,<\/strong> rather than their formal nomenclature.<\/p>\n

STEP is an association that brings together experts in the trust, wealth and succession sectors worldwide. Due to its presence, STEP aims to support families in the management and protection of assets and wants to guarantee the professionals’ skills through training programs.<\/p>\n

The comment was prepared in collaboration with Pier Giorgio Brugnara, member of the Firm’s PCS, Private Client Services team.<\/p>\n","protected":false},"excerpt":{"rendered":"

In the monthly publication of the Italian section of STEP, The Society of Trust and Estate Practitioners, Maurizio Di Salvo – partner of Andersen in Italy, lawyer, chartered accountant, and member of STEP – critically analyzes the recent Response to ruling no. 616 of 20 September 2021 of the Revenue Agency, provided by art. 24ter […]<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[52],"tags":[],"class_list":["post-15056","post","type-post","status-publish","format-standard","hentry","category-press"],"acf":[],"yoast_head":"\nFiscal residence transfer to the South of Italy: incomes from foreign pension - Andersen Italy<\/title>\n<meta name=\"description\" content=\"Maurizio di Salvo and the Private Client Services team analyze the fiscal regime for incomes related to foreign pension.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dev.andersen.dotandmedia.com\/en\/fiscal-residence-transfer-south-of-italy\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fiscal residence transfer to the South of Italy: incomes from foreign pension - 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