The proposal to introduce an exit tax on unrealised capital gains for those transferring their tax residence abroad raises questions regarding tax implications and the potential repercussions for the attractiveness and competitiveness of the Italian tax system.

Domenico Ponticelli addressed this issue in an article published in Milano Finanza, which focused on the main concerns surrounding the measure set out in the 2027 Budget Bill.

The in-depth analysis examines the issues surrounding the new regulations and the possible implications for taxpayers and investors.