Campione’s advantage is not easier residence; it is a special fiscal perimeter for people who genuinely qualify. Compared with ordinary Italian towns, eligible Campione residents or businesses may evaluate 50% reductions on certain IRPEF, IRES and IRAP liabilities and the annual Swiss-franc conversion reduction, set at 31.64% for the 2025 tax period. This matters only if the buyer has real Italian tax residence or qualifying local activity. Ownership alone is not enough, so Trevi Elite treats it as a property decision plus a commercialista review.