Creators

From Italy to the Netherlands: forfettario, AIRE and timing

Updated: 30 September 2026 Holdwise editorial team

For an Italian creator, a relocation to the Netherlands is mainly a question of order. Two subjects are important. The regime forfettario is tied to Italian residence and to a turnover ceiling. You transfer your tax residence through registration with AIRE, the register of Italians resident abroad. You can plan both if you look at them before the relocation. At Holdwise, we keep this answer up to date and change it when the rules change.

The flat-rate regime and its ceiling

The forfettario is attractive while your turnover is below the ceiling and you live in Italy. With a growing channel, you pass that ceiling quickly. Above the ceiling, the ordinary Italian rates apply in full. At that point, many creators look abroad. From that level, compare the Italian rates with the Dutch corporate tax of 19% on profit up to €200,000.

Registering with AIRE

Italian tax residence ends through an actual relocation and registration with AIRE, the register of Italians resident abroad. What counts is the substance: where you live, where you work, and where the centre of your interests lies. A registration filed while life continues in Italy fails under scrutiny, so the relocation must be real and documented.

What applies here

19% corporate tax on profit up to €200,000, 25.8% above.
Box 2 (the Dutch tax on income from your own company's shares) at 24.5% up to €68,843 per person, 31% above.
A loan of up to €500,000 from your own company, free of box 2 tax.
The ruling for new arrivals who come from more than 150 kilometres from the Dutch border.

Private wealth

In the Netherlands, private wealth falls under box 3 (the Dutch tax on private savings and investments). The rate is 36% on a notional return, with an exemption of €59,357 per person. The cabinet proposes to tax gains on investments such as shares, bonds and options only when you sell them, from 2028. This is still a proposal.

The order, in practice

List your turnover by source and by country of origin.
Design the Dutch structure: BV (besloten vennootschap, a Dutch private limited company), holding, salary.
Change residence, register, request the BSN (the Dutch citizen service number).
Register with AIRE and transfer contracts and receipts to the new company.
Apply for the ruling within four months.

A multi-year lower customary salary, agreed with the tax authority, can combine with borrowing up to €500,000 from your own BV. Together they save roughly €18,000 to €20,000 a year in the growth phase. The arrival is in relocating to Amsterdam and the city comparison in Amsterdam or Milan.

Frequently asked questions

Does the forfettario survive a relocation? +

It stays tied to Italian residence. With an actual relocation and AIRE registration, tax residence shifts, and the applicable regime shifts with it.

What counts for the transfer of residence? +

Substance: where you live, where you work, and where the centre of your interests lies. AIRE registration goes with a genuine relocate.

How is private wealth taxed here? +

Through box 3, at 36% on a notional return, with €59,357 exempt per person. The cabinet proposes to tax gains on investments such as shares, bonds and options only when you sell them, from 2028. This is still a proposal.