{"id":16942,"date":"2022-04-05T14:13:03","date_gmt":"2022-04-05T12:13:03","guid":{"rendered":"https:\/\/dev.andersen.dotandmedia.com\/?p=16942"},"modified":"2022-04-05T14:15:30","modified_gmt":"2022-04-05T12:15:30","slug":"tax-planning-perspectives-with-the-lump-sum-regime","status":"publish","type":"post","link":"https:\/\/dev.andersen.dotandmedia.com\/en\/tax-planning-perspectives-with-the-lump-sum-regime\/","title":{"rendered":"Tax planning perspectives with the Lump-Sum regime"},"content":{"rendered":"<p>The Private Client Services Andersen teams from Italy, Portugal, Spain, Switzerland and the United Kingdom recently published a comprehensive guide regarding their domestic remittance basis and lump-sum tax regimes.<\/p>\n<p>These regimes are present in many jurisdictions and aim to attract non-resident High Net Worth Individuals. There are also several regimes for inbound workers, aimed to attract non-resident highly specialized individuals.<\/p>\n<p>Some jurisdictions, like Italy, provide different regimes based on the non resident\u2019s needs; like the \u2018new-residents\u2019 flat tax regime provided by art. 24<em>bis <\/em>of the Italian Income Tax Consolidated Act, conceived for High Net Worth Individuals willing to pay a 100,000.00 euro flat tax on all foreign-sourced income or the inbound workers&#8217; regime contained in art. 16 of Legislative Decree n. 147\/2015 which provides for a favorable taxation of employment and business income for 5 years.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Private Client Services Andersen teams from Italy, Portugal, Spain, Switzerland and the United Kingdom recently published a comprehensive guide regarding their domestic remittance basis and lump-sum tax regimes. These regimes are present in many jurisdictions and aim to attract non-resident High Net Worth Individuals. There are also several regimes for inbound workers, aimed to [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"tags":[],"class_list":["post-16942","post","type-post","status-publish","format-standard","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax planning perspectives with the Lump-Sum regime - Andersen Italy<\/title>\n<meta name=\"description\" content=\"The Private Client Services Andersen teams published a comprehensive guide on domestic remittance basis and lump-sum tax regimes.\" \/>\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\/tax-planning-perspectives-with-the-lump-sum-regime\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax planning perspectives with the Lump-Sum regime - 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