The Italian fiscal system, unfortunately, does not have a good reputation, either at home or abroad. The main criticisms are to do with the uncertainty of interpretation, the frequency of regulatory modifications – which makes tax planning uncertain – and the slowness of the judicial system (also) in tax matters.
This criticism is largely justified and could, incidentally, also be applied to the fiscal system of other countries. However, it should not override the various positive aspects that the Italian fiscal system has to offer to a non-Italian who wishes to either invest in our country or transfer residency to Italy.
