Newsalert | Tax 05/11/2026

Italy’s proposed exit tax: initial observations and implications for private wealth planning

The draft Italian Budget Bill for 2027 proposes an exit tax on certain unrealised financial gains of individuals and non-commercial entities transferring their tax residence outside Italy.

Chiomenti professionals outline the proposed measure and its potential implications, including its interaction with the Italian flat tax regime for new residents, and highlight key points requiring clarification during the legislative process.