La tassazione in Italia delle pensioni svizzere riconducibili al secondo pilastro

According to art. 76, par. 1-bis, L. 413/91, retirement incomes paid in Italy by Swiss occupational social security for old-age, survivors and invalidity are subject to a definitive withholding tax of 5% applied by Italian financial intermediaries. The rule gives rise to a higher ordinary taxation if no intermediary takes part in the payment. This different treatment may conflict with art. 63 of TFEU. Moreover, the rule raises doubts about its compliance with equality and ability to pay principles, in articles 3 and 53 of the Constitution.