Italian law provides for an optional tax regime that allows new residents to pay, for the entire income generated outside the Italian territory, an annual lump sum of € 100,000, replacing the amount due under ordinary tax legislation.
所有决定将税务居住地移至意大利的自然人都可以选择这种制度，前提是他们在过去十年中至少有九年没有居住在该国。
All natural persons who decide to move their tax residence to Italy can opt for this regime, provided that they have not been resident in the country for at least nine of the last ten years.
必须在每年的 6 月 30 日之前一次性支付 100,000 欧元，依赖纳税人的家庭成员可以通过为每个家庭单元成员额外支付 25,000 欧元加入该计划。
The lump sum of € 100,000 must be paid in a single solution by June 30 of each year and family members dependent on the taxpayer can join the scheme by paying an additional € 25,000 for each member of the family unit.
一旦获得认可，该福利的有效期为 15 年，不影响纳税人随时放弃的可能性，如果部分或全部未支付款项，该福利将自动到期。
Once recognized, the facility is valid for 15 years, without prejudice to the possibility for the taxpayer to renounce it at any time, and automatically expires in the event of partial or total non-payment of the sum.
最后，该政策与在意大利进行的员工工作和其他专业活动兼容，其收入将根据现行的普通立法征税。
Finally, the facility is compatible with employee work and other professional activities carried out in Italy, whose income will be taxed according to the ordinary legislation in force.
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