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【6.4】

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luxury residents Italy’s new tax incentive attracts super-rich fleeing Brexit Britain

奢华的住户：意大利的税收优惠政策吸引逃离英国脱欧的超级富豪们

【 1 】 The vast rooms of Palazzo Raggi, an 18th -century architectural jewel a

stone’s throw from Rome’s Spanish Steps, once housed an illustriousnoble family, a
host of cardinals and other historical figures from the Italian aristocracy. Now the
six-storey building, which stood derelict for years, is being revived as it prepares to
welcome a new class of inhabitants: foreign billionaires turning their backs on the
likes of Switzerland, Dubai and the Cayman Islands and moving to Italy to taste the
dolce vita, and, moreover, the financial benefits of a tantalising tax regime.
拉吉宫（Palazzo Raggi）是 18 世纪的建筑瑰宝，距离罗马的西班牙阶梯只有一步之遥。显赫的
贵族家庭、众多红衣主教和其他意大利贵族的历史人物就曾住在拉吉宫的大房间里。如今，这座废

弃多年的六层建筑正在重获生机，因为它准备迎接新的居民群体：国外的亿万富翁放弃去瑞士、迪

拜和开曼群岛等地，而是搬到意大利享受甜蜜生活，此外，诱人的税收制度也带来了经济效益。

【2】Italy rolled out the little-known tax incentive, which applies to the super-rich of
all nationalities, in 2017. For an annual fee of €100,000, those who take up residency in
the country are exempt from paying tax on income generated overseas.
The initiative also extends to family members for a yearly payment of €25,000 a
person. The measure, intended to boost big spending in Italy, enticed 98 people in its
first year before jumping to 549 by 2020 and more than doubling to 1,339 in 2021.
2017 年，意大利推出了这项鲜为人知的税收优惠政策，适用于所有国籍的超级富豪。只要每年缴纳

10 万欧元的费用，居住在意大利的人就可免交境外收入所得税。这一举措也适用于家庭成员，每人

每年支付 25,000 欧元。这项措施旨在提振意大利大宗消费，在实施的第一年就吸引了 98 人参与，到

2020 年跃升至 549 人，到 2021 年增加一倍多，达到 1339 人。

【 3 】 Their arrival has revitalised the market for luxury homes – buyers rarely put
down less than €10m – and spurred the redevelopment of long-
neglected historic landmarks in city centres. Of the 29 opulent apartments under

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development in Palazzo Raggi, 19 have sold since going on sale less than a year ago,
and several have been bought by those taking advantage of the flat-tax.

他们的到来重振了豪宅市场 ——购房者的首付很少会低于 1000 万欧元，还刺激了市中心历史地标

的重建，它们长期以来受到忽视。在拉吉宫正在开发的 29 套豪华公寓中，有 19 套在开售以后不到

一年的时间均已售出，而且那些利用单一税的人买走了其中几套。

【 4 】 “ We have never sold so quickly in Rome,” said Diletta Giorgolo, the head
of residential property at Italy Sotheby’s International Realty. “People want
a slice of an 18th-century house, but with an interior that has been modernised.”
Giorgolo has had a busy few years. The influx of super-rich began in 2019 and was
partly driven by people in the UK with non-domicile status – a regime similar to
Italy’s whereby they are exempt from paying tax on income or capital
gains earned overseas – fleeing as a result of looming Brexit. Then came Covid,
which made many reconsider their lifestyle.
意大利苏富比国际地产公司 （Italy Sotheby’s International Realty）的住宅物业主管蒂莱塔 •
乔吉奥 （Diletta Giorgolo）说：“我们在罗马从未卖得这么快。人们想要 18 世纪的房子，但
内部装修要现代化。”乔吉奥这几年都很忙。超级富豪的涌入始于 2019 年，部分原因是英国非定居

者（一种类似于意大利的制度，他们在海外赚取的收入或资本受益可以免税 ）因英国脱欧临近而离

开英国。接着是新冠肺炎爆发，这让许多人重新考虑他们的生活方式。

【 5 】 Giorgolo has sold a property on the island of Capri to a French couple who
transformed it into a boutique hotel; a €20m mansion in Venice to a Chinese buyer;
and a €10m mansion in Laglio, the Lake Como town where George Clooney has a
home, to a Swiss couple. “Some of them bought properties that had just come on to
the market, others bought properties that needed renovation,” said Giorgolo.
“Some rented top properties during their first year in Italy before buying. It
has definitely been one of the best things to have happened for the top-level real
estate market.”
乔吉奥把卡普里岛上的一处房产卖给了一对法国夫妇，后者把这处房产改造成了一家精品酒店，把

威尼斯的一处 2000 万欧元的豪宅卖给了一位中国买家 ； 还把科莫湖小镇拉利奥 （Laglio, the

Lake Como town ） 的 一 处 1000 万 欧 元 的 豪 宅 卖 给 了 一 对 瑞 士 夫 妇 ， 演 员 乔 治 · 克 鲁 尼

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（George Clooney）也住在这里。乔吉奥说 ：“ 他们当中有一些人购买了刚刚进入市场的房

产，一些人则购买了需要翻新的房产。有些人在意大利居住第一年就租下了顶级房产，然后再购

买。对于顶级房地产市场而言，这无疑是最好的事情之一。”

【 6 】 Marco Cerrato , a tax lawyer and partner at Maisto and Associati in Milan,
has handled the financial affairs of several new billionaire residents in Italy. He said
foreign nationals who once had non-domicile status in the UK have been leading the
way. “Brexit is one aspect, as the UK, especially London, started to feel
less hospitable,” he said. “But a big factor is the fear that a possible win for the
Labour party in the next election could lead to such tax incentives being abolished.”
马尔科·塞拉托（Marco Cerrato）是米兰 Maisto and Associati 事务所的税务律师兼合伙人，
他曾处理过几位意大利新晋亿万富翁居民的财务事务。他表示，曾在英国拥有非定居身份的外国人

一直一路领先。他说：“英国脱欧是一方面，因为开始感觉到英国（尤其是伦敦）不那么欢迎移

民了。但一个重要因素是，人们担心工党在下次选举中获胜可能会导致此类税收优惠措施被废

除。”

【7】Among the contingent of super-rich are those moving from Switzerland, which
also has a favourable tax regime, as they are attracted by Italy’s cheaper living costs,
beauty and warmer climate. Others have come from Asia and South America. They
are investment bankers, asset managers, entrepreneurs, people who work in
technology, or those who have income generated through dividends or trusts.
在这些超级富豪中，有来自瑞士的人，瑞士也有税收优惠制度，他们还是被意大利更低的生活成

本、美丽的景色和更温暖的气候所吸引。还有一些富豪来自亚洲和南美洲。他们是投资银行家、资

产经理、企业家、技术工作者，或是那些通过分红或信托获得收入的人。

【 8 】 “ At the beginning, the flat-tax regime was especially targeted at those who
had passive income,” said Cerrato. “But then came those who were actively working
– they do have to pay tax on income produced in Italy – but still found
the regime appealing.”

塞拉托说：“最初，单一税制特别针对那些有被动收入的人。但后来出现了那些积极工作的人，他

们的确需要为在意大利创造的收入缴税，但他们仍觉得这种制度很有吸引力。”

【 9 】 Italy’s tax authority brought in €108m from the initiative in 2021,

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while luxury brands are investing more in areas where the super-rich take
up residence, which is mainly in Rome, Milan, Florence and Venice as well as areas
of Tuscany, Lombardy and Liguria, and in the south including the island of Sicily.
Noto, an area of Sicily south of Catania, has been attracting a lot of wealthy buyers,
said Giorgolo. “Catania has good flight connections ,” she said. “So unless they need
to be in a city, people are focusing on beautiful places like Sicily. But generally,
interest all over Italy has been exponential.”
2021 年，意大利税务局通过这一举措中带来了 1.08 亿欧元的收入，而奢侈品牌正加大对超级富豪居

住地区的投资，主要是在罗马、米兰、佛罗伦萨和威尼斯，以及托斯卡纳、伦巴第 和利古里亚地

区，还有西西里岛等南部地区。乔吉奥表示，位于卡塔尼亚南部西西里岛的诺托地区一直吸引着许

多富有的买家。她说 ：“卡塔尼亚转机很方便。因此，除非人们需要呆在城里，否则他们都会把目

光投向像西西里这样美丽的地方。但总体而言，整个意大利的兴趣程度呈指数级增长。”

【 10 】 Vincenzo Lupattelli, a sales manager at Sotheby’s, said his clients’ demands

were low key. “Palazzo Raggi is about class. There is nothing glam like Jacuzzis.
They are people who want to feel the history but in a modern setting, and to enjoy
walking around Rome.”
苏富比国际地产公司的销售经理温琴佐 ·卢帕莱蒂（Vincenzo Lupattelli）表示，他的客户要求
很低调。“拉吉宫关乎阶级。没有什么比按摩浴缸更为华丽了。他们希望在现代环境中感受历史，

享受在罗马漫步的乐趣。”

① 短语：1.原文：Italy rolled out the little-known tax incentive, which applies to the super-rich

of all nationalities, in 2017.

词典:roll out 正式推出；开展

例句：The new model is to be rolled out in July.

这种新型号将在七月份推向市场。

2.原文：For an annual fee of €100,000, those who take up residency in the country are

exempt from paying tax on income generated overseas.

词典: take up 占用，花费；开始从事，开始干

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be exempt from... 免除；豁免

例句：A good deal of my time is taken up with reading critical essays and reviews.

我的大部分时间都用在阅读评论文章上了。
Some students are exempt from certain exams.

有的学生可免除某些考试。

3.原文：The initiative also extends to family members for a yearly payment of €25,000

a person.

词典: extend to 适用于；包括

例句：The offer does not extend to employees’ partners.

这项优惠不包括雇员的配偶。

4.原文：Their arrival has revitalised the market for luxury homes – buyers rarely put

down less than €10m –and spurred the redevelopment of long-neglected historic landmarks in

city centres.

词典: put down 付（定金）

例句：He bought an investment property for $100,000 and put down $20,000.

他以 10 万美元买下一处投资性地产，并支付了 2 万美元的定金。

② 长难句

1. 原文：Now the six-storey building, which stood derelict for years, is being revived
as it prepares to welcome a new class of inhabitants: foreign billionaires turning their
backs on the likes of Switzerland, Dubai and the Cayman Islands and moving to Italy
to taste the dolce vita, and, moreover, the financial benefits of a tantalising tax
regime.

分析：本句包含一个非限制性定语从句和一个状语从句。主句为“the six-storey
building is being revived” ； “ as it prepares... tax regime” 为 原 因 状 语 从 句 ，
“turning their backs... and moving to Italy... tax regime”为现在分词作后置定语，
修饰 foreign billionaires。

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译文：如今，这座废弃多年的六层建筑正在重获生机，因为它准备迎接新的居民群体：国
外的亿万富翁放弃去瑞士、迪拜和开曼群岛等地，而是搬到意大利享受甜蜜生活，此外，

诱人的税收制度也带来了经济效益。

2. 原 文 ： Among the contingent of super-rich are those moving from Switzerland,

which also has a favourable tax regime, as they are attracted by Italy’s cheaper living
costs, beauty and warmer climate.

分析 ： 本句包含一个非限制性定语从句和一个状语从句。主句为“Among the
contingent of super-rich are those”，当作状语的介词短语放句首时，主语放到句
末，形成完全倒装；“moving from Switzerland”为现在分词作后置定语，修饰
those；“which also has a favourable tax regime”为非限制性定语从句，which 指
代 Switzerland；“as they... warmer climate”为原因状语从句。

译文：在这些超级富豪中，有来自瑞士的人，瑞士也有税收优惠制度，他们还是被意大利
更低的生活成本、美丽的景色和更温暖的气候所吸引。

③ 背景知识：

1. flat-tax：单一税属于现代概念，在 20 世纪 80 年代初由美国罗伯特
·E.霍尔（Robert E.Hall）和阿尔文·拉布什卡（Alvin·Rabushka）提出。
一般来说，它是指以单一法定税率向个人和企业征收的直接税，其对应的税制
也就是单一税制（flat-tax regime）。单一税制是指以一种课税对象为基础设
置税种所形成的税制，它表现为单一的土地税、单一的财产税、单一的消费
税、单一的所得税等较为单纯的税种构成形式。复合税制与单一税制相对应，
由于在国内不同课税对象的性质、交易方式等都不同，因此相对于单一税制，
多个国家更倾向于使用复合税制。
2. passive income：被动收入是不需要花费多少时间和精力，也不需要照
看，就可以自动获得的收入。美国国税局把收入划分为三种类型，分别是主动
收入（即劳动收入）、被动收入、组合收入。它把被动收入定义为“你没有重

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大参与贸易或商业活动”而获得的收入。其它金融机构和政府机构也认识到，
被动收入作为一种获得的收入，是资本增长的结果，或跟负扣税机制有关。被
动收入通常属于应税收入。

段落大意：

【1】国外的亿万富翁们搬到意大利，让拉吉宫（Palazzo Raggi）焕发生机。

【2】意大利推出税收优惠政策，吸引各国的超级富豪们。

【3】富豪们搬到意大利，重振了豪宅市场，让历史地标得以重建。

【4】由于英国脱欧和新冠疫情，超级富豪们涌入意大利。

【5】超级富豪们在意大利纷纷购入房产。

【6】曾在英国拥有非定居身份的外国人率先来到意大利购买房产。

【7】超级富豪中有来自瑞士、亚洲和南美洲的移民。

【8】单一税制吸引各国超级富豪，吸引更多富有的买家。

【9】奢侈品牌正在加大对超级富豪居住地区的投资。

【10】超级富豪们希望在现代环境中感受历史。

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