Exit tax, how the anti-escape tax works in the maneuver and how it could be transformed

Starting in 2027, individuals leaving Italy after six years of residency with over 800,000 euros in financial assets will face a 26% tax on unrealized gains. The tax aims to maintain Italy's taxing rights on income generated during residency. The estimated revenue is 6.7 million euros annually, but the actual impact on public finances is minimal. Forza Italia proposes amendments, including taxing only gains accrued during residency in Italy. The tax applies to various financial instruments and must be paid within 180 days, with specific provisions for EU countries and guarantees required for deferrals.