The Revenue Agency ruled that the favorable flat-tax regime for foreign pensioners (regime dei pensionati esteri) applies to heirs who transfer their tax residence to Italy and receive a survivor’s pension from abroad. The key criterion is the pension’s previdenziale (social security) nature, not the identity of the beneficiary. This interpretation ensures continuity of the tax benefit for inherited foreign pensions, provided the recipient establishes Italian tax residence and meets the other regime requirements (e.g., pension sourced from a country with adequate information exchange).
Key Takeaways
- Beneficiary Change Irrelevant: The regime focuses on the pension’s origin and function, not on who receives it.
- Residence Requirement: The heir must become an Italian tax resident to qualify.
- Source Country Matters: The paying country must have an information exchange agreement with Italy.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement