Umzug nach Italy: Steuern, Aufenthalt und Leben
So werden Sie in Italy steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 11 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In Italy the top income tax rate is 47%, dividends are taxed at up to 26% and companies pay 27.9% corporate tax. Newcomers may use a special regime (5%): New-resident flat tax €300,000/yr (+€50k per family member) on foreign income for arrivals from 2026; earlier arrivals €100k/€200k. IRES 24% + IRAP 3.9%.
How to move and become tax resident
To become tax resident in Italy you need at least 183 days a year (Anagrafe registration, domicile (centre of personal/family ties) or presence for >183 days of the year → arrive by ~1 July). The typical route is EU/EFTA free movement (Swiss citizens: register as self-sufficient): Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required; optional flat tax €300k/yr on foreign income (+€50k per family member) There are 9 open residence programmes in Italy — see the list below.
Living there
Milan has a humid subtropical climate with winter highs around 7 °C and summer highs around 30 °C.
Key facts
| Höchste Einkommenssteuer | 47% |
|---|---|
| Dividendensteuer | 26% |
| Gewinnsteuer | 27.9% |
| Sonderregime für Zuzüger | 5% — New-resident flat tax €300,000/yr (+€50k per family member) on foreign income for arrivals from 2026; earlier arrivals €100k/€200k. IRES 24% + IRAP 3.9%. |
| Steuerliche Ansässigkeit | nach 183 Tagen — Anagrafe registration, domicile (centre of personal/family ties) or presence for >183 days of the year → arrive by ~1 July |
| Typischer Aufenthaltsweg | EU/EFTA free movement (Swiss citizens: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required; optional flat tax €300k/yr on foreign income (+€50k per family member) |
| Klimatyp | humid subtropical · 7° / 30° (Milan) |
Aufenthaltsprogramme in Italy
Aktive Programme
- Investor Visa for Italy — Investition CHF 235'000 · 2026-10
- Elective Residence Visa — Einkommen / Jahr CHF 29'290 · 2026-10
- Digital Nomad and Remote Worker Visa — Einkommen / Jahr CHF 26'320 · 2026-10
- Self-Employment Visa (Decreto Flussi quota) — Einkommen / Jahr CHF 7'990 · 2026-10
- Italia Startup Visa — Investition CHF 47'000 · 2026-10
- Work permit (salaried employment / EU Blue Card) — employment · 2026-10
- EU/EEA/Swiss free movement (registration with the anagrafe) — freeMovement · 2026-10
- 7% Flat Tax for Foreign Pensioners in Southern Towns (Art. 24-ter TUIR) — specialTax · 2026-10
- Family Reunification — Einkommen / Jahr CHF 6'580 · 2026-10
Änderungen oder Verfügbarkeit prüfen
- New Residents' Flat Tax Regime (Art. 24-bis TUIR) — specialTax · 2026-10
Raised from €200k to €300k (+€50k per relative) for those moving from 1 Jan 2026 (Budget Law 199/2025)
- Citizenship by descent (iure sanguinis) — ancestry · 2026-10
Restricted by Decree-Law 36/2025 (Law 74/2025); CJEU case C-816/26 pending
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Italy to become tax resident?
nach 183 Tagen. Anagrafe registration, domicile (centre of personal/family ties) or presence for >183 days of the year → arrive by ~1 July All-or-nothing year (treaty may split); registration = rebuttable presumption since 2024; physical days not strictly needed; flat tax 24-bis
How much tax will I pay in Italy?
In Italy the top income tax rate is 47%, dividends are taxed at up to 26% and companies pay 27.9% corporate tax.
Which residence programmes does Italy offer?
Investor Visa for Italy (CHF 235'000); Elective Residence Visa; Digital Nomad and Remote Worker Visa; Self-Employment Visa (Decreto Flussi quota); Italia Startup Visa (CHF 47'000)
What is the usual way to move to Italy?
EU/EFTA free movement (Swiss citizens: register as self-sufficient). Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required; optional flat tax €300k/yr on foreign income (+€50k per family member)
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.