UK: Italy Grants First Non-Dom Status To Withers Client
Last Updated: 9 August 2017

International law firm Withers has represented the first person to be granted resident non-dom status in Italy, under the country's new non-dom regime.

The firm's client is a high net worth individual who was formerly registered as a non-dom in the UK, and who has decided to move to Italy to take advantage of the new status and to establish a new hub for his family.

'Our client has been non-tax resident in Italy for the past nine years and owns assets and investments around the world and has been the director of several non-Italian companies. He is a great illustration of how the Italian res non-dom scheme can be extremely attractive for internationally mobile individuals and we're delighted to have been able to secure the first approved non-dom application,' says Giulia Cipollini, head of Withers Italian tax team.

The Italian non-dom regime has been in effect since January 2017 and combines with several other Italian tax incentives (including one of the lowest levels of both inheritance and gift taxes in Europe, exemptions on capital gains on certain categories of real estate and art works and a new tax regime applicable to carried interest derived by fund managers) to make the country a very attractive destination for foreign investors and high net worth individuals.

Withers cross border team worked in constant liaison with the UK and Italian tax authorities. Giulia worked with partner Charlie Tee and special counsel Alessia Paoletto in London, and senior associate Giorgio Vaselli and trainee Giovanni Carletti in Milan.

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