Italy has published Decree-Law No 113 of 9 August 2024 in the Official Gazette, which entered into force on 10 August 2024. As previously reported, one of the main measures of the Decree-Law is an increase in the substitute tax on income produced abroad under the flat rate regime for individuals who transfer their tax residence to Italy from EUR 100,000 to EUR 200,000 euros per year. The increase applies to persons that have transferred their tax residence to Italy after the Decree-Law entered into force, i.e., after 10 August 2024.