Media & Resources
Amendment of the Italian Lump Sum
DATE: September 9, 2024 | AUTHOR: AT
Lump Sum is a special tax regime substituting the personal income tax on the foreign sourced income to a fixed payment (please note that upon application of this tax regime the general tax rates are applicable to the Italian sourced income).
In accordance with the Law Decree as of 09.08.2024 published in the official gazette on 10 August 2024 the Italian Government increased the annual fixed tax payment under the Lump Sum regime from EUR 100 000 to EUR 200 000. The increased annual payment will be applicable to the individuals who moved their habitual abode to Italy after 10th of August 2024.
