„Taxa de ieşire”: impozitul de 26% pentru bogătaşii care părăsesc Italia – cum funcționează și cine riscă să fie taxat

Italy has introduced a 26% exit tax on unrealized capital gains for individuals relocating abroad, effective January 1, 2027. This tax targets those who have been tax residents for at least six out of the last ten years and possess assets worth over €800,000. The tax applies to latent capital gains, meaning increases in asset value that haven't been realized through sales. A preferential rate of 12.5% applies to government bonds. Tax payment can be deferred under certain conditions, and if investments are not sold within a specified period, the tax may be canceled. This measure aims to ensure that capital gains accrued while residing in Italy are taxed before individuals leave the country.