No Flat Populism

Se ben fatto, il raddoppio della flat tax può portare anche cose buone

In recent days, a decree-law has been introduced, which will need to be converted into law within the next 60 days, doubling (from 100,000 to 200,000 Euro) the substitute tax on foreign income for those who move their residence to Italy starting from 2025. This measure has caused some upheaval among professionals because it was implemented in the middle of August without any prior discussion on the matter. Although this change has caused some dismay, there are two positive aspects that can be seen. The first is that there is no intention to unilaterally abolish the regime; the second is that they have respected, in accordance with the taxpayer's statute, the general "grandfathering rule", meaning that the "promise" made is kept for those who had relied on the fiscal transfer to Italy. In this context, it could be considered, during the conversion phase of the decree-law, to apply the increase to those who transfer their fiscal residence to Italy starting from 2026, safeguarding those who have already planned a move to our country within the first half of 2025