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Insured for over 10 million euros
Why apply for the Italian Tax Regime for Impatriates
The tax regime for impatriate workers in Italy has great advantages for both companies and taxpayers.
- Companies
Increase competitiveness during the negotiation of new hires
Possibility to offer a higher net income at the same business cost
Contain the business costs at the agreed net income
- Taxpayers who moved their residence before 31.12.2023
Income is taxed at 30% for the first 5 years after relocating to Italy
Taxable income reduced to 10% if relocate to southern Italy
- Taxpayers who move their residence in 2024
Income is taxed at 50% for the first 5 years after relocating to Italy
Taxable income reduced to 40% in presence of a minor child.
Foreign or Italian workers who decide to move or return to Italy will have access to large exemptions on income compensation. This includes employment, self-employment or business activity.
The impatriate tax regime is applicable for 5 tax periods with possible extension from 8 to 10 years, but only if specific requirements are met.
Preparing the application for the Impatriate Tax Regime in Italy
After a preliminary phone call and evaluating the specific situation of the customer, Arletti & Partners will send a quotation with a detailed explanation of all our services.
In case of acceptance, we will send the list of documentation to be provided for the completion and submission of the application to the employer, in order to take advantage of the impatriate tax relief Italy.
Assistance during the Negotiation & Consultation to the Revenue Agency
Arletti & Partners can support the company and the taxpayer during the negotiation phase of the employment contract in order to ensure the applicability of the impatriate tax regime.
Arletti & Partners is able to provide simulations, tax briefings with the candidate, dedicated consultancies and prepare additional clauses on the employment contract that protect the company and the candidate in the application of the impatriates regime.
In case of uncertainties or interpretative doubts regarding the applicability of the impatriate tax regime, it is possible to submit a request for a ruling after mandatory consultation of a specific database of the Revenue Agency, as a condition of eligibility for the presentation of the ruling itself.
If you have any doubts on the applicability of the impatriate tax regime for you, Studio A&P can support you and consult the Revenue Agency database. We will identify the answer to your case and will present a request to eliminate any further interpretative doubts.
Application of the Tax Benefit with the Italian Tax Return
If the application to the Italian employer was not submitted upon arrival in Italy – in case the employer is a foreign entity or you are self-employed – it is possible to file a tax return to request the tax benefit.
Studio Arletti & Partners can help you assess your situation with a preliminary consultation.
Requirements and Cases to apply for the Impatriate Tax Regime in Italy
In the current version of the law, requirements to apply for the Italian Impatriate Tax Regime depend on whether you are resident in Italy since before 31.12.2023 or planning to move to Italy in 2024.
For those who moved their residence before 31.12.2023
- Were not resident in Italy during the previous 2 tax periods
- Commit to reside in Italy for at least 2 years
- Carry out their business activity mostly in Italy
For those who will move their residence in 2024
- Commit to reside in Italy for at least 4 years
- They are highly qualified or specialized professionals
- Moreover, those who move their residence in 2024 must not have been resident in Italy in the previous 3 tax periods – which can become 6 or 7 if the service will be rendered in favor of the same foreign entity or a subject belonging to the same group.
The Legislation of the Special Tax Regime for Impatriates
The Legislative Decree n. 209 of 27 December 2023, radically rewrote the regulations regarding the special tax regime for impatriate workers in Italy.
The “New regime for impatriate workers” (art. 5 Legislative Decree no. 209 of 27 December 2023) applies to subjects who transfer their tax residence to Italy starting from the 2024 tax period, providing for the applicability of the previous regime referred to in art. 16 of the Legislative Decree. 14 September 2015, n. 147 to those who transferred their registered residence to Italy by 31 December 2023.
