In 2009 Italy introduced new regulations on flight capital, the so-called tax shield. Under this protection scheme, assets illegally held abroad may be moved back to Italy in return for 5 per cent compensation. Thus, the taxpayer is granted general amnesty, both in terms of taxes and social security. Italy has already applied similar rules in the past. These measures have generated significant income, and the new third step in the tax shield plan is likely to repeat this fiscal success. However, the extension of tax amnesty to other fields of law has drawn hefty criticism, with opponents fearing the new rules may get dangerously out of hand. Peter Hilpold analyses these amnesty effects beyond the scope of tax law.