{"id":4972,"date":"2024-12-17T15:26:14","date_gmt":"2024-12-17T15:26:14","guid":{"rendered":"https:\/\/www.aclegal.fr\/?p=4624"},"modified":"2024-12-17T15:26:14","modified_gmt":"2024-12-17T15:26:14","slug":"regime-dimposition-forfaitaire-de-200-000-e-pour-les-nouveaux-residents-en-italie","status":"publish","type":"post","link":"https:\/\/www.catastilegalinternational.com\/fr\/regime-dimposition-forfaitaire-de-200-000-e-pour-les-nouveaux-residents-en-italie\/","title":{"rendered":"Comprendre le r\u00e9gime d&rsquo;imposition forfaitaire de 200 000 \u20ac* pour les nouveaux r\u00e9sidents : Article 24-bis TUIR (Code des imp\u00f4ts italien)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4972\" class=\"elementor elementor-4972\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0d620a1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0d620a1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9322a6f\" data-id=\"9322a6f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-856c5a3 elementor-widget elementor-widget-heading\" data-id=\"856c5a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-medium\">Quelles sont les principales conditions requises pour b\u00e9n\u00e9ficier du r\u00e9gime italien d'imposition forfaitaire ? Qui peut opter pour ce r\u00e9gime ? Quels sont les principaux avantages ? Existe-t-il des conditions particuli\u00e8res ou des exclusions ?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a91d5cb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a91d5cb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c38e39c\" data-id=\"c38e39c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f43004c elementor-widget elementor-widget-text-editor\" data-id=\"f43004c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Le r\u00e9gime de l&rsquo;imp\u00f4t forfaitaire de <\/span><span style=\"font-weight: 400;\">200 <\/span><span style=\"font-weight: 400;\">000<\/span><span style=\"font-weight: 400;\"> \u20ac <\/span><span style=\"font-weight: 400;\">pr\u00e9vu par l&rsquo;article 24-bis du TUIR est con\u00e7u pour attirer les particuliers fortun\u00e9s en Italie en leur offrant un traitement fiscal simplifi\u00e9 et favorable pour les revenus provenant de l&rsquo;\u00e9tranger. Nous examinons ici les principaux aspects et avantages de ce r\u00e9gime.<\/span><\/p><p><b>MISE \u00c0 JOUR IMPORTANTE \u2192 <\/b><span style=\"font-weight: 400;\">Le gouvernement italien, depuis ao\u00fbt 2024, a augment\u00e9 le montant de la Flat-Tax de 100.000 \u20ac \u00e0 200 000 \u20ac. Comme il est d\u00e9sormais trop tard pour prendre la r\u00e9sidence fiscale italienne en 2024, cette Flat-Tax s&rsquo;appliquera aux nouveaux r\u00e9sidents qui opteront pour ce r\u00e9gime \u00e0 partir de 2025.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3eeb0c6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3eeb0c6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-91c2296\" data-id=\"91c2296\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3bf9e6c elementor-widget elementor-widget-heading\" data-id=\"3bf9e6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\">Exigences cl\u00e9s du r\u00e9gime d'imposition forfaitaire<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df1dce5 elementor-widget elementor-widget-text-editor\" data-id=\"df1dce5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Pour b\u00e9n\u00e9ficier du r\u00e9gime de la Flat-Tax, les personnes doivent r\u00e9pondre aux crit\u00e8res suivants :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">transf\u00e9rer sa r\u00e9sidence fiscale de l&rsquo;\u00e9tranger vers l\u2019Italie\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ne pas avoir \u00e9t\u00e9 r\u00e9sident fiscal en Italie pendant au moins 9 des 10 ann\u00e9es pr\u00e9c\u00e9dant le d\u00e9but de la p\u00e9riode fiscale au cours de laquelle l&rsquo;option est exerc\u00e9e.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-973b744 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"973b744\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;zoomIn&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ce9dcfd\" data-id=\"ce9dcfd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d1c6865 elementor-cta--layout-image-left elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"d1c6865\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tR\u00e9sident fiscal en Italie et propri\u00e9taire d'un bien en France ?\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tContactez-nous pour une \u00e9tude personnalis\u00e9e de votre situation.\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.aclegal.fr\/contact\">\n\t\t\t\t\t\tCONTACT\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-11c36f3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"11c36f3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-928ba85\" data-id=\"928ba85\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-82896a0 elementor-widget elementor-widget-heading\" data-id=\"82896a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\">Qui peut en b\u00e9n\u00e9ficier ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c0292b2 elementor-widget elementor-widget-text-editor\" data-id=\"c0292b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Le r\u00e9gime est ouvert \u00e0 toutes les personnes qui remplissent les crit\u00e8res de r\u00e9sidence, y compris les \u00e9trangers qui s&rsquo;installent en Italie et les Italiens qui reviennent apr\u00e8s une longue p\u00e9riode \u00e0 l&rsquo;\u00e9tranger.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">L&rsquo;option doit \u00eatre exerc\u00e9e dans la d\u00e9claration d&rsquo;imp\u00f4t de l&rsquo;exercice fiscal au cours duquel le particulier est devenu r\u00e9sident fiscal en Italie ou de l&rsquo;exercice suivant, au plus tard.\u00a0<\/span><\/p><p class=\"p1\"><span style=\"font-weight: 400;\">En outre, les contribuables peuvent soumettre une demande de d\u00e9cision contraignante (<\/span><i><span style=\"font-weight: 400;\">Interpello<\/span><\/i><span style=\"font-weight: 400;\">) aux autorit\u00e9s fiscales italiennes pour confirmer leur \u00e9ligibilit\u00e9 \u00e0 ce r\u00e9gime fiscal sp\u00e9cial. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-18c55a4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"18c55a4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-55404a9\" data-id=\"55404a9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ffdb5dc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ffdb5dc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-81894c3\" data-id=\"81894c3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-66573c3 elementor-widget elementor-widget-heading\" data-id=\"66573c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\">Principaux avantages du r\u00e9gime<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ca5ad9 elementor-widget elementor-widget-text-editor\" data-id=\"2ca5ad9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Le principal avantage de ce r\u00e9gime est la possibilit\u00e9 de payer un imp\u00f4t annuel fixe de <\/span><span style=\"font-weight: 400;\">200 <\/span><span style=\"font-weight: 400;\">000<span style=\"color: #ff0000;\"><strong>* <\/strong><\/span><\/span><span style=\"font-weight: 400;\">euros <\/span><span style=\"font-weight: 400;\">sur tous les revenus d&rsquo;origine \u00e9trang\u00e8re, quel que soit leur montant ou leur nature.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Cet imp\u00f4t forfaitaire est pay\u00e9 en lieu et place des taux progressifs normaux applicables en vertu de la l\u00e9gislation fiscale italienne.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Pour chaque membre de la famille \u00e0 charge qui s&rsquo;installe \u00e9galement en Italie, une taxe forfaitaire suppl\u00e9mentaire de 25 000 euros par personne peut s&rsquo;appliquer.<\/span><\/p><p><span style=\"font-weight: 400;\"><span style=\"color: #ff0000;\"><strong>*<\/strong><\/span><\/span><span style=\"font-weight: 400;\">A partir de 2025, la Flat-Tax est port\u00e9e \u00e0 200 000 \u20ac pour les nouveaux r\u00e9sidents (Decreto-Legge n\u00b0 113 du 9 ao\u00fbt 2024 &#8211; en vigueur depuis le 10 ao\u00fbt 2024). <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a52c2b content-align-cta-center elementor-widget elementor-widget-eael-cta-box\" data-id=\"9a52c2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-cta-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"eael-call-to-action cta-basic bg-lite cta-preset-1\">\n        <h2 class=\"title eael-cta-heading\">Cabinet Fiscal International <br>AC Legal<\/h2><p style=\"text-align: center\">N'h\u00e9sitez pas \u00e0 nous contacter !<\/p><p style=\"text-align: center\">Quelle que soit votre demande, nous sommes heureux de vous assister dans vos questions de fiscalit\u00e9 internationale et patrimoniale.<\/p><a href=\"https:\/\/www.aclegal.fr\/contatti\/\" class=\"cta-button cta-preset-1  \">CONTACT<\/a>\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f5baeb elementor-widget elementor-widget-heading\" data-id=\"8f5baeb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\">Conditions sp\u00e9ciales et exclusions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5e0590 elementor-widget elementor-widget-text-editor\" data-id=\"b5e0590\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Dur\u00e9e du r\u00e9gime <\/b><span style=\"font-weight: 400;\">: Le r\u00e9gime de l&rsquo;imp\u00f4t forfaitaire est disponible pour une dur\u00e9e maximale de 15 ans. Les contribuables peuvent y renoncer \u00e0 tout moment, mais le r\u00e9gime prend automatiquement fin si l&rsquo;imp\u00f4t forfaitaire n&rsquo;est pas int\u00e9gralement pay\u00e9 \u00e0 la date limite annuelle de paiement de l&rsquo;imp\u00f4t italien sur le revenu ou si le contribuable transf\u00e8re sa r\u00e9sidence fiscale dans un autre \u00c9tat ou territoire.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Exclusion partielle <\/b><span style=\"font-weight: 400;\">: Les contribuables peuvent choisir d&rsquo;exclure du r\u00e9gime de l&rsquo;imp\u00f4t forfaitaire les revenus provenant de certains pays, auquel cas les r\u00e8gles fiscales habituelles s&rsquo;appliqueront \u00e0 ces revenus. Cette option, connue sous le nom de \u00ab\u00a0cherry picking\u00a0\u00bb, est irr\u00e9vocable une fois qu&rsquo;elle a \u00e9t\u00e9 faite, mais elle peut \u00eatre \u00e9tendue \u00e0 d&rsquo;autres juridictions (voir l&rsquo;article 24-bis, paragraphe 5, du code des imp\u00f4ts italien).\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Dispositions anti-\u00e9vasion <\/b><span style=\"font-weight: 400;\">: Les plus-values provenant de la vente de participations substantielles (telles que d\u00e9finies \u00e0 l&rsquo;article 67, paragraphe 1, alin\u00e9a c du code des imp\u00f4ts italien) dans des entit\u00e9s \u00e9trang\u00e8res sont exclues de la Flat-Tax pendant les cinq premi\u00e8res ann\u00e9es afin d&rsquo;\u00e9viter l&rsquo;\u00e9vasion fiscale (voir article 24-bis, paragraphe 1 du code des imp\u00f4ts italien).<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Successions et donations <\/b><span style=\"font-weight: 400;\">: Les biens situ\u00e9s \u00e0 l\u2019\u00e9tranger sont exon\u00e9r\u00e9s de l&rsquo;imp\u00f4t italien sur les successions et les donations <\/span><i><span style=\"font-weight: 400;\">(<\/span><\/i><span style=\"font-weight: 400;\">voir loi de finances 2017 et Risoluzione AGE 12\/E 18 f\u00e9vrier 2021<\/span><i><span style=\"font-weight: 400;\">).<\/span><\/i><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Exon\u00e9ration des exigences de contr\u00f4le fiscal <\/b><span style=\"font-weight: 400;\">(RW) pour les actifs financiers d\u00e9tenus \u00e0 l&rsquo;\u00e9tranger.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b style=\"font-style: inherit;\">Exon\u00e9ration de l&rsquo;imp\u00f4t sur la fortune de l&rsquo;<a href=\"https:\/\/www.aclegal.fr\/2024\/09\/12\/comprendre-les-impots-italiens-sur-la-fortune-ivie-et-ivafe\/\">IVIE et de l&rsquo;IVAFE<\/a> <\/b><span style=\"font-weight: 400;\">sur les actifs financiers et immobiliers \u00e9trangers.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c0e8a42 elementor-widget elementor-widget-heading\" data-id=\"c0e8a42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\">Une ressource pr\u00e9cieuse pour les personnes qui envisagent de s'installer en Italie<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea3454e elementor-widget elementor-widget-text-editor\" data-id=\"ea3454e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Le r\u00e9gime de l&rsquo;imp\u00f4t forfaitaire de <\/span><span style=\"font-weight: 400;\">200 <\/span><span style=\"font-weight: 400;\">000 <\/span><span style=\"font-weight: 400;\">euros <\/span><span style=\"font-weight: 400;\">pr\u00e9vu par l&rsquo;article 24-bis du TUIR incite fortement les personnes fortun\u00e9es \u00e0 s&rsquo;\u00e9tablir en Italie. En offrant une obligation fiscale fixe et pr\u00e9visible sur les revenus \u00e9trangers, l&rsquo;Italie vise \u00e0 attirer les personnes fortun\u00e9es, ce qui stimule l&rsquo;\u00e9conomie locale et accro\u00eet la comp\u00e9titivit\u00e9 \u00e0 l&rsquo;\u00e9chelle mondiale.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Pour obtenir des informations fiscales plus d\u00e9taill\u00e9es et des lignes directrices officielles, vous pouvez vous r\u00e9f\u00e9rer \u00e0 des ressources en anglais telles que l&rsquo;<\/span><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/web\/english\/nse\/invest-in-italy\/tax-regime-for-new-residents?inheritRedirect=true\"><span style=\"font-weight: 400;\">Agenzia delle Entrate<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">Si vous \u00eates un ressortissant d&rsquo;un pays non membre de l&rsquo;UE et que vous souhaitez vous installer en Italie et investir dans l&rsquo;\u00e9conomie du pays, vous trouverez des informations utiles sur le visa d&rsquo;investisseur de deux ans en cliquant sur ce lien :\u00a0 <\/span><a href=\"https:\/\/investorvisa.mise.gov.it\/index.php\/en\/\"><span style=\"font-weight: 400;\">Investor Visa Italy<\/span><\/a><span style=\"font-weight: 400;\"> et des explications suppl\u00e9mentaires sur le r\u00e9gime d&rsquo;imposition forfaitaire pour les nouveaux r\u00e9sidents sur ce <\/span><a href=\"https:\/\/investorvisa.mise.gov.it\/index.php\/en\/home-en\/special-tax-regime-for-new-residents\"><span style=\"font-weight: 400;\">lien<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b4ef823 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b4ef823\" data-element_type=\"section\" data-e-type=\"section\" id=\"NOTE\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-10cc3cc\" data-id=\"10cc3cc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1841b5d content-align-cta-center elementor-widget elementor-widget-eael-cta-box\" data-id=\"1841b5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-cta-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"eael-call-to-action cta-basic bg-lite cta-preset-1\">\n        <h2 class=\"title eael-cta-heading\">Cabinet Fiscal International <br>AC Legal<\/h2><p style=\"text-align: center\">N'h\u00e9sitez pas \u00e0 nous contacter !<\/p><p style=\"text-align: center\">Quelle que soit votre demande, nous sommes heureux de vous assister dans vos questions de fiscalit\u00e9 internationale et patrimoniale.<\/p><a href=\"https:\/\/www.aclegal.fr\/contatti\/\" class=\"cta-button cta-preset-1  \">CONTACT<\/a>\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f4d0982 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f4d0982\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c61c6b1\" data-id=\"c61c6b1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2774a82 elementor-widget-divider--view-line_icon elementor-view-default elementor-widget-divider--element-align-center elementor-widget elementor-widget-divider\" data-id=\"2774a82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon elementor-divider__element\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-asterisk\"><\/i><\/div>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d5080e6 elementor-widget elementor-widget-text-editor\" data-id=\"d5080e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\">L&rsquo;opinion exprim\u00e9e dans cet article est purement informative.<\/p><p style=\"text-align: center;\">Cet article ne constitue en aucun cas un avis juridique.<\/p><p style=\"text-align: center;\">En outre, il ne faut pas oublier que la question fiscale de chaque client est diff\u00e9rente car les situations personnelles et patrimoniales de chacun sont, dans la plupart des cas, essentiellement diff\u00e9rentes.<\/p><p style=\"text-align: center;\">Si vous avez un probl\u00e8me fiscal similaire, nous vous invitons \u00e0 nous contacter pour une premi\u00e8re discussion de votre cas.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-78bda16 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"78bda16\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bdc74ad\" data-id=\"bdc74ad\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-29c4bba elementor-widget-divider--separator-type-pattern elementor-widget-divider--no-spacing elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"29c4bba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\" style=\"--divider-pattern-url: url(&quot;data:image\/svg+xml,%3Csvg xmlns=&#039;http:\/\/www.w3.org\/2000\/svg&#039; preserveAspectRatio=&#039;none&#039; overflow=&#039;visible&#039; height=&#039;100%&#039; viewBox=&#039;0 0 24 24&#039; fill=&#039;black&#039; stroke=&#039;none&#039;%3E%3Cpath d=&#039;M24,8v12H0V8H24z M24,4v1H0V4H24z&#039;\/%3E%3C\/svg%3E&quot;);\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d1dc818 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"d1dc818\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-52a0bc7\" data-id=\"52a0bc7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2895e7e elementor-widget elementor-widget-heading\" data-id=\"2895e7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">NOS ARTICLES <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27632f8 elementor-posts--thumbnail-none elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-card-shadow-yes elementor-posts__hover-gradient elementor-widget elementor-widget-posts\" data-id=\"27632f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;cards_columns&quot;:&quot;3&quot;,&quot;cards_columns_tablet&quot;:&quot;2&quot;,&quot;cards_columns_mobile&quot;:&quot;1&quot;,&quot;cards_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:35,&quot;sizes&quot;:[]},&quot;cards_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;cards_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.cards\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-cards elementor-grid\" role=\"list\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-5219 post type-post status-publish format-standard has-post-thumbnail hentry category-fiscalite-internationale\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/fr\/quitter-la-france-pour-l-italie-exit-tax-succession\/\" target=&quot;_blank&quot;>\n\t\t\t\tQuitter la France pour l&rsquo;Italie : exit tax, vente de biens et cons\u00e9quences successorales\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/quitter-la-france-pour-l-italie-exit-tax-succession\/\" aria-label=\"En savoir plus sur Quitter la France pour l&rsquo;Italie : exit tax, vente de biens et cons\u00e9quences successorales\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLIRE PLUS \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-5206 post type-post status-publish format-standard has-post-thumbnail hentry category-fiscalite-internationale\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/fr\/regime-des-impatries-france-155-b-cgi\/\" target=&quot;_blank&quot;>\n\t\t\t\tLe r\u00e9gime des impatri\u00e9s en France : conditions et exon\u00e9rations de l\u2019article 155 B du CGI\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/regime-des-impatries-france-155-b-cgi\/\" aria-label=\"En savoir plus sur Le r\u00e9gime des impatri\u00e9s en France : conditions et exon\u00e9rations de l\u2019article 155 B du CGI\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLIRE PLUS \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-5150 post type-post status-publish format-standard has-post-thumbnail hentry category-contentieux-commercial-resolution-des-litiges\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/fr\/resolution-amiable-vs-proces-commercial-enseignements-cas-reels\/\" target=&quot;_blank&quot;>\n\t\t\t\tR\u00e9solution amiable vs proc\u00e8s commercial : enseignements tir\u00e9s de cas r\u00e9els\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/resolution-amiable-vs-proces-commercial-enseignements-cas-reels\/\" aria-label=\"En savoir plus sur R\u00e9solution amiable vs proc\u00e8s commercial : enseignements tir\u00e9s de cas r\u00e9els\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLIRE PLUS \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-5071 post type-post status-publish format-standard has-post-thumbnail hentry category-fiscalite category-impots tag-actifs-numeriques tag-fiscalite-crypto\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/fr\/fiscalite-cryptomonnaies-france-particulier\/\" target=&quot;_blank&quot;>\n\t\t\t\tFiscalit\u00e9 des gains sur cryptomonnaies en France (2026)\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/fiscalite-cryptomonnaies-france-particulier\/\" aria-label=\"En savoir plus sur Fiscalit\u00e9 des gains sur cryptomonnaies en France (2026)\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLIRE PLUS \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-5043 post type-post status-publish format-standard has-post-thumbnail hentry category-contentieux-commercial-resolution-des-litiges\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/fr\/mediation-judiciaire-fonctionnement-etapes-avantages-france\/\" target=&quot;_blank&quot;>\n\t\t\t\tM\u00e9diation judiciaire : fonctionnement, \u00e9tapes et avantages pour les entreprises\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/mediation-judiciaire-fonctionnement-etapes-avantages-france\/\" aria-label=\"En savoir plus sur M\u00e9diation judiciaire : fonctionnement, \u00e9tapes et avantages pour les entreprises\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLIRE PLUS \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-5027 post type-post status-publish format-standard has-post-thumbnail hentry category-contentieux-commercial-resolution-des-litiges\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/fr\/mard-france-negociation-procedure-participative-mediation-conciliation\/\" target=&quot;_blank&quot;>\n\t\t\t\tLes MARD en France : n\u00e9gociation assist\u00e9e, proc\u00e9dure participative, m\u00e9diation et conciliation\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/mard-france-negociation-procedure-participative-mediation-conciliation\/\" aria-label=\"En savoir plus sur Les MARD en France : n\u00e9gociation assist\u00e9e, proc\u00e9dure participative, m\u00e9diation et conciliation\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLIRE PLUS \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Quelles sont les principales conditions requises pour b\u00e9n\u00e9ficier du r\u00e9gime italien d&rsquo;imposition forfaitaire ? Qui peut opter pour ce r\u00e9gime ? Quels sont les principaux<\/p>\n","protected":false},"author":5,"featured_media":5220,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[80,90,91,82],"tags":[88,92,101],"class_list":["post-4972","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","category-fiscalite-internationale","category-fiscalite-patrimoniale","category-impots","tag-convention-bilaterale","tag-france-italie","tag-vente-immobiliere"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>R\u00e9gime d&#039;imposition forfaitaire pour les nouveaux r\u00e9sidents en Ita<\/title>\n<meta name=\"description\" content=\"Quelles sont les principales conditions requises pour b\u00e9n\u00e9ficier du r\u00e9gime italien d&#039;imposition forfaitaire ? 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