Le choix stratégique de s'installer en Italie pour un non-résident. Procédures et avantages fiscaux

1. Introduction: The Italian Dream meets the Tax Strategy For the global professional, the Italy of 2026 is no longer just the stage of the "Dolce Vita", but a playground where the quality of life must necessarily be combined with a long-term macroeconomic and fiscal vision. We have moved out of the era of the simple "brain return" — a narrative often limited to compatriots alone — to enter a phase of intense competition for international human capital. Legislative Decree no.