UAE Employment Visa Process: A Clear, Practical Guide for Professionals Relocating to the Emirates

Introduction Italy’s flat tax regime, widely regarded as one of Europe’s most sophisticated tools for internationally mobile wealth is evolving. For UK residents reassessing long‑term plans after the reform of the UK non‑dom system, the 2026 updates are especially significant. From January 2026 , the annual substitute tax under Article 24‑bis of the Italian Income Tax Code will increase to: €300,000 for the main applicant €50,000 for each eligible family member Rather than signalling a restriction, the change reflects Italy’s confidence in its status as a premium European jurisdiction for high‑net‑worth relocation , supported by Milan’s rapid rise as a modern financial and lifestyle hub. Why Italy’s Flat Tax Remains Among Europe’s Strongest Options for UK Movers Since its introduction in 2017, the flat tax regime has transformed Italy’s appeal to globally mobile individuals. For UK residents exploring relocation in a post–non‑dom environment, the regime offers clarity, control, and long‑term predictability. Qualifying applicants who elect the regime benefit from: A fixed annual tax on all foreign‑source income , regardless of value No ordinary Italian income tax on non‑Italian income No IVIE or IVAFE on foreign real estate or financial assets No Italian inheritance or gift tax on assets held outside Italy For families with cross‑border investments, trusts, companies, or diversified holdings, the regime offers a level of stability rarely seen elsewhere in Europe. Milan: A Growing Magnet for UK High‑Net‑Worth Relocation Over the past decade, Milan has evolved from a business centre into a European private wealth destination. Increasing numbers of UK residents, entrepreneurs, fund managers, executives, and family offices, are choosing Italy for its blend of lifestyle and legal certainty. Milan now offers: A stable legal and political environment A well‑developed private banking and advisory ecosystem High‑quality international schools and cultural institutions Direct access to the EU single market, strategically valuable post‑Brexit This combination places Milan alongside Geneva, Monaco, and Luxembourg as a leading European centre for internationally mobile families. Understanding the €300,000 Increase: Why the Regime Remains Competitive While the new €300,000 rate is a notable change, its practical impact for typical applicants is modest. Most individuals considering the regime manage: multi‑jurisdictional investment portfolios, operating companies or holding structures, trusts or family wealth vehicles, and significant international income streams. Against this backdrop, the regime’s core advantages remain fully intact: No requirement to report foreign income to Italy No wealth taxes on non‑Italian assets No Italian inheritance or gift tax on foreign structures Up to 15 years of guaranteed clarity and predictability Even with €50,000 per additional family member, Italy provides one of the simplest and most competitive frameworks in Europe. Why UK Interest in Italy Continues to Rise The surge in interest from UK residents goes far beyond tax efficiency. Families moving from the UK increasingly seek: access to a stable civil law system predictable succession planning strong treaty protection a lifestyle suited to long‑term residence cultural, educational and quality‑of‑life benefits Italy’s regime has matured into a strategic relocation framework, not a temporary tax opportunity. The Importance of Pre‑Move Tax Rulings (Interpello) A key feature - often overlooked by UK applicants - is the ability to obtain a tax ruling before relocating. This pre‑clearance process allows families to: verify eligibility for the flat tax test how existing structures (trusts, partnerships, companies) will be treated identify any jurisdictions excluded from the regime secure certainty from the Italian tax authorities before becoming resident For UK families with longstanding structures, this step aligns Italy with the advisory standards traditionally associated with Switzerland or the UK. A Clear Signal from Italy to Global Wealth The move to a €300,000 annual rate delivers a clear message: Italy is positioning itself as a top‑tier, long‑term destination for globally mobile wealth. For UK families seeking stability, clarity, and access to Europe in 2026 and beyond, Italy and particularly Milan, stands out as one of the most compelling relocation options. The flat tax regime remains one of the most elegantly constructed frameworks in Europe: predictable, protective, and designed with long‑term residence in mind. We’re Ready to Assist With Your Move to Italy At Mosaic Chambers Group, we advise internationally mobile families, entrepreneurs and wealth owners navigating cross‑border relocation. Italy’s updated flat tax regime continues to offer one of the most secure and strategically valuable frameworks in Europe, particularly for UK residents reassessing long‑term plans after the UK’s non‑dom reform. Whether you are exploring Italy as a primary residence, evaluating the interaction with existing trust or corporate structures, or planning a multi‑generational move, our team is positioned to guide you through every step - from initial feasibility and pre‑move structuring to ongoing compliance and advisory support.