For individuals with high earning capacity who are considering returning to Italy, a tax benefit is available under Article 24-bis of the TUIR, as amended by Law No. 232/06. This optional regime provides a substitute taxation, similar to a flat tax, with the aim of attracting individuals with significant foreign investments and encouraging the relocation of high-earning individuals to Italy. The objective is to encourage the return of entrepreneurs and high net worth individuals (HNWIs). The tax-advantaged regime for[...]