Italy: Retirement, Superannuation & Pensions

The Italian flat tax regime for high net worth individuals offers significant benefits, but many overlook a crucial financial planning opportunity involving UK pensions. By strategically converting UK pension pots into investment portfolios while under the flat tax regime, HNW individuals can potentially eliminate future progressive income tax liabilities and create more tax-efficient income streams.

The Italian tax authorities have issued a significant ruling on pension taxation following EDF's nationalization by the French State. A French resident considering relocation to Italy questioned whether this change in ownership could reclassify their CNIEG pension from a social security benefit to a government pension, potentially shifting exclusive taxing rights to France. The authorities' response provides important insights for similar situations involving state-owned entities performing commercial activ

Il Senato della Repubblica ha approvato in via definitiva il Disegno di legge n. 1484-B sulla "Legge annuale sulle piccole e medie imprese", introducendo importanti novità in materia di lavoro.

The Italian Budget Law for 2019 (Law no. 145/2018) has introduced a favorable tax regime aimed at encouraging retired people living in foreign countries to move their residence to Southern Italy.

Article 543 of the Italian civil procedure code (‘c.p.c.') deals with the attachment by a judgement creditor of assets that belong to the judgment debtor...

This article considers the likely effect of a no-deal Brexit on employers' and employees' liability for social security contributions where a UK employee is working in a European Economic Area country or Switzerland.