Fiat Industrial will make the move after its planned merger with unit CNH , according to a filing with U.S. regulators. Leaving high-tax Italy is likely to result in a lower tax burden for the new group.

"It's a decision that should not only worry us but also stimulate us to create conditions so that companies stay in Italy," said Infrastructure and Transport Minister Maurizio Lupi.

(Reporting By Giuseppe Fonte, writing by Catherine Hornby, editing by Naomi O'Leary)