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From Deutschland

Auswandern von Deutschland nach Italien: Steuer-Guide 2026

Everything a Deutschland tax resident needs to know before relocating to Italien. Exit tax, tax residency, treaties, special regimes, crypto, real estate and inheritance.

Income tax

Variable

Capital gains

26 %

Corp tax

24 %

Crypto

26 %

Inheritance

0 %

VAT

22 %

TaxCompanyCryptoInvestSimulatorRanking

Italy offers two very attractive expat tax regimes in 2026: the EUR 100,000/year lump-sum for high-income new residents and the 7% regime for Southern retirees for pensions in municipalities under 20,000 inhabitants. These regimes make Italy a top destination for HNWIs and European retirees.

What you need to know as a Deutschland resident

Exit tax Deutschland

Applies

Germany applies an exit tax (§ 6 AStG) on holdings > 1% in corporations. Rate 26.375%.

Why expatriate to Italien?

The EUR 100,000 lump-sum: for HNWIs

New Italian tax residents (non-resident for 9 of the last 10 years) can opt for a substitute tax of EUR 100,000/year on all foreign-source income. Capital gains, dividends, interest, foreign rents — everything is covered. Italian income remains taxed at standard rates (IRPEF 23-43%). Each family member can join for an additional EUR 25,000.

The 7% regime for retirees

Retirees settling in a Southern Italy municipality (Sicily, Sardinia, Calabria, Campania, Basilicata, Abruzzo, Molise, Puglia) with fewer than 20,000 inhabitants benefit from a flat 7% rate on all foreign income for 10 years.

2026 Tips

  • Codice Fiscale: the Italian tax number is your first step, obtainable at the consulate or Agenzia delle Entrate.
  • Declarations: Italian tax filing is complex. Plan for a commercialista (Italian accountant) — cost: EUR 1,000-3,000/year.
  • Italian exit tax: if you leave Italy with securities portfolio > EUR 2.5M, a 26% exit tax applies on unrealized gains.
  • IMU (property tax): Italy's equivalent of property tax. From 0.46 to 1.06% of cadastral value (often well below market value).

Special expat regimes

2 regime(s) available in Italien to optimize your taxes.

Exit tax in Italien

Exit tax applies

Rate

26 %

Threshold

2,500,000 EUR

Deferral

Available

Latente Gewinne auf qualifizierte Beteiligungen

Anwendbar bei Verlegung des Steuerwohnsitzes. 26 % auf latente Gewinne.

Crypto asset taxation

Capital gains

26 %

Long-term

26 %

Crypto-to-crypto

Taxable

Reporting

Required

26 % auf Kryptogewinne über 2.000 € jährlich. Krypto-Tausch seit 2023 steuerpflichtig. Meldepflicht im Quadro RW.

Legal structures for your business

1 legal structure available for doing business in Italien.

1

GmbH (SRL)

Most common structure

IS 24 %Reduced 15 % Participation exemption

* Information for guidance for a Deutschland tax resident. Consult an international tax expert for your situation. Data 2026.