An example of our work, in terms of tax efficiency, is the 2017 Italian Budget Law (Law of December 11, 2016, No. 232), providing numerous benefits for people who move their residence to Italy to either work or live there. Specifically, the tax incentive for those moving their fiscal residence to Italy consists in the possibility of paying a substitute, flat-rate tax of €100.000 per year on income generated abroad, for a maximum duration of 15 years. Individuals benefiting from this favorable tax incentive may request its extension to one or more family members. In these cases, the subsitute tax is of €25.000 for each family member.