In the version in force to date (post modification of the rules by DL 34/2019), the law provides for an advantageous tax regime (in terms of partial detaxation of income produced in Italy) aimed at encouraging the return of Italian citizens who have worked abroad in recent years as well as the ex novo transfer of foreign citizens to Italy.
In order to attract qualified human capital to Italy, Art. 44 of Decree-Law 78/2010, as amended by Art. 5 of Decree-Law 34/2019 (also known as "Decreto Crescita"), provides specific benefits for university lecturers and researchers residing abroad who transfer their tax residence to Italy.
An optional regime (so-called Res non dom) is provided as a substitute taxation of income produced abroad for individuals (and their family members) who transfer their tax residence to Italy.
The Consolidated Income Tax Law (TUIR) provides for the application, upon option, of a 7% flat tax on the foreign income of individuals with foreign source pension income who intend to transfer their residence to southern Italy.
