Italy: The New Haven for Digital Nomads New Brain Drain Regulation and Flat Tax makes the European Country Very Appealing to Freelancers

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When the Growth Decree will finally be entered into force and converted by the 30th of June 2019, Italy will be the new destination for digital nomads.
Article 5 of the said decree states:
30% of incomes deriving from employment and freelancing positions of workers transferring their residency in the territory of the State, according to article 2 of the Income Tax Code, are taxable if the following criteria are met:
a) the workers were not residents in Italy the two fiscal years prior to their residency transfer and
are engaged in living in Italy for at least two fiscal years;
b) the activity is predominantly carried out within the territory of the State.
Moreover, Article 5 states that, if the same criteria are met, the exemptions also apply to entrepreneurs who begin working during the fiscal year starting the 31st of December 2019.
For workers with at least one child under the age of 18 or that purchase residential property in the 12 months before transferring their residency, the exemption is extended for an additional five fiscal years and is equal to 50% of taxable income. If the worker has three children, the exemption is equal to 90% of taxable income. Furthermore, if the residency is transferred to a region in the Southern Italy (e.g. Sardinia, Apulia or Sicily), only 10% of income is taxed.
This new law together with the one introduced during the last financial bill, which states that flat tax rates of 5% or 15% apply to freelancers with incomes up to €65k, makes Italy the best place for digital nomads, designers and other freelancers. The best case scenario would be direct taxation of 5% on 10% on total income, which is nearly negligible. If someone earns, for example, a taxable income of €30K a year, then income tax would be equal to approximately €150.
Can you picture yourself living and working in Italy yet? Perhaps sipping a glass of Cannonau1 on the shores of Sardinian? This is an achievable reality.

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