{"id":5144,"date":"2026-03-03T13:15:45","date_gmt":"2026-03-03T13:15:45","guid":{"rendered":"https:\/\/www.italyvisainvestments.com\/?p=5144"},"modified":"2026-03-14T11:41:12","modified_gmt":"2026-03-14T11:41:12","slug":"swiss-retiree-7-flat-tax-regime-in-southern-italy","status":"publish","type":"post","link":"https:\/\/www.italyvisainvestments.com\/en\/typical-scenarios-case-studies\/swiss-retiree-7-flat-tax-regime-in-southern-italy\/","title":{"rendered":"Swiss retiree: 7% flat tax regime in Southern Italy"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><em>Hypothetical case study developed on the basis of our experience with international investors, intended to illustrate the type of transactions the Firm is able to structure and manage for clients with a similar profile; the scenario does not refer to a specific case that has actually been handled.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A retired banking executive, tax resident in the Canton of Zurich for over thirty years, is considering transferring his tax residence to a municipality in Calabria with a population not exceeding 20,000 inhabitants, in order to access the optional regime under Article 24-ter of the Italian Income Tax Code (TUIR), which provides for the application of a substitute tax at a rate of 7% on foreign source income. An operation that may generate a significant tax burden differential compared to ordinary Swiss taxation, varying depending on the Canton of origin and the composition of income.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, it requires rigorous planning: from verifying the eligibility requirements for the preferential regime to managing the Swiss pension pillars (AHV, occupational pension fund, third pillar), from the correct application of the Italy Switzerland Double Taxation Convention to deregistration from the cantonal taxpayers register. A tax transition which, if not properly structured, may result in double taxation, challenges regarding tax residence under Article 2 TUIR and the conventional tie breaker rules, as well as audits by the tax authorities of both States.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hypothetical case study developed on the basis of our experience with international investors, intended to illustrate the type of transactions the Firm is able to structure and manage for clients with a similar profile; the scenario does not refer to a specific case that has actually been handled. A retired banking executive, tax resident in [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27],"tags":[],"class_list":["post-5144","post","type-post","status-publish","format-standard","hentry","category-typical-scenarios-case-studies"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/posts\/5144","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/comments?post=5144"}],"version-history":[{"count":3,"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/posts\/5144\/revisions"}],"predecessor-version":[{"id":5293,"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/posts\/5144\/revisions\/5293"}],"wp:attachment":[{"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/media?parent=5144"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/categories?post=5144"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.italyvisainvestments.com\/en\/wp-json\/wp\/v2\/tags?post=5144"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}