Legal and Tax Support for Foreign Investors

Attracting Global Capital to Italy: The Norma CR7 Regime

Legal and Tax Support for Foreign Investors

At Studio Legale De Paola – Longhitano, we assist international investors, entrepreneurs, and high-net-worth individuals who wish to relocate to Italy or structure their assets to benefit from the favourable “Norma CR7” (art. 1, commi da 152 a 159, della Legge di Stabilità 2017 (Legge 232/2016))— the Italian flat tax regime designed to attract glo
bal capital and new residents.

What Is the Norma CR7 ?

The so-called Norma CR7 — inspired by Italy’s tax law applied to international athletes and investors — offers foreign residents the opportunity to pay a fixed annual tax on all foreign-source income, instead of ordinary progressive tax rates.

• Flat tax: approximately €200,000 per year on worldwide income generated outside Italy.
• Duration: up to 15 years.
• Eligibility: for individuals who have not been Italian tax-residents for at least 9 of the last 10 years.
• Family benefits: reduced fixed amount (around €25,000) for eligible family members.
• Covered income: foreign dividends, capital gains, interest, royalties, and inheritance of assets located abroad.

This tax regime is a key opportunity for foreign professionals and
investors seeking a stable, transparent, and efficient framework for wealth management in Italy.

Why Choose Italy for Your Tax Residence

• Quality of life: Italy offers a unique combination of lifestyle, safety, and connectivity within the EU and the city of Turin where we are settled is one of the best italian cities to live in, with a high quality of life, full of gardens and definitely cheap, at just 50 minutes of train from Milan, so actually even citizens of Milan are considering to settle them in Turin.
• Regulatory certainty: the Norma CR7 regime is well-established, tested, and backed by Italian law.
• Investment environment: increasing real estate and business opportunities across major Italian cities.

Our Legal Services for Foreign Capital and Investors

Our firm provides end-to-end legal assistance for individuals and companies relocating to or investing in Italy.

• Eligibility assessment: we verify whether you qualify for the Norma CR7 regime and related benefits.
• Tax-residence planning: guidance through the 9/10-year rule, residence registration, and timing.
• Investment structuring: legal assistance in aligning your holdings and investments with Italian law.
• Cross-border estate and inheritance planning: coordination under Italian and EU law.
• Ongoing compliance and legal representation: support throughout the 15-year regime.

Upcoming Developments

Recent government discussions suggest possible reforms that may link access to the Norma CR7 to investments in the Italian economy, such as participation in local businesses, start-ups, or government bonds. Our firm closely monitors these legislative changes to ensure our clients remain compliant and well-positioned.

How We Work

• Initial consultation: evaluation of your income, residence history, and goals.
• Legal strategy: a tailor-made plan for your relocation or investment in Italy.
• Coordination with tax advisors: we work with your financial experts to optimise your structure.
• Ongoing assistance: continuous legal and administrative support in English.

About Our Firm

Studio Legale De Paola – Longhitano is based in Turin, Italy, and provides specialised legal services in civil, real-estate, family, labour, and tax-residence law. We assist both individuals and corporations with cross-border matters, combining deep local expertise with an international perspective.

Address: Corso Galileo Ferraris 57, 10129 Torino
Email: Questo indirizzo email è protetto dagli spambots. È necessario abilitare JavaScript per vederlo.
Phone: +39 011 3173816
Website: www.studiolegaledeopaolalonghitano.it

Contact Us

If you are considering transferring your residence or investments to Italy under the Norma CR7 regime, contact us today. Our team will evaluate your situation, explain your options, and provide a complete legal solution — confidentially and efficiently.

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