{"id":16942,"date":"2022-04-05T14:13:03","date_gmt":"2022-04-05T12:13:03","guid":{"rendered":"https:\/\/it.andersen.com\/?p=16942"},"modified":"2022-04-05T14:15:30","modified_gmt":"2022-04-05T12:15:30","slug":"tax-planning-perspectives-with-the-lump-sum-regime","status":"publish","type":"post","link":"https:\/\/it.andersen.com\/en\/tax-planning-perspectives-with-the-lump-sum-regime\/","title":{"rendered":"Tax planning perspectives with the Lump-Sum regime"},"content":{"rendered":"<p>The Private Client Services Andersen teams from Italy, Portugal, Spain, Switzerland and the United Kingdom recently published a comprehensive guide regarding their domestic remittance basis and lump-sum tax regimes.<\/p>\n<p>These regimes are present in many jurisdictions and aim to attract non-resident High Net Worth Individuals. There are also several regimes for inbound workers, aimed to attract non-resident highly specialized individuals.<\/p>\n<p>Some jurisdictions, like Italy, provide different regimes based on the non resident\u2019s needs; like the \u2018new-residents\u2019 flat tax regime provided by art. 24<em>bis <\/em>of the Italian Income Tax Consolidated Act, conceived for High Net Worth Individuals willing to pay a 100,000.00 euro flat tax on all foreign-sourced income or the inbound workers&#8217; regime contained in art. 16 of Legislative Decree n. 147\/2015 which provides for a favorable taxation of employment and business income for 5 years.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Private Client Services Andersen teams from Italy, Portugal, Spain, Switzerland and the United Kingdom recently published a comprehensive guide regarding their domestic remittance basis and lump-sum tax regimes. These regimes are present in many jurisdictions and aim to attract non-resident High Net Worth Individuals. There are also several regimes for inbound workers, aimed to [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"_links":{"self":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/16942"}],"collection":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/comments?post=16942"}],"version-history":[{"count":1,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/16942\/revisions"}],"predecessor-version":[{"id":16943,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/16942\/revisions\/16943"}],"wp:attachment":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/media?parent=16942"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/categories?post=16942"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/tags?post=16942"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}