Skip to content Tax relief for professors and researchers: how to access and the new extension options for pre-2020 returnees
The Italian Revenue Agency clarifies that, also for teachers and researchers who returned to Italy before 2020, the favourable tax regime under Article 44 of Decree-Law No. 78/2010 may be further extended where additional qualifying conditions are met. Access to the different extension levels on a progressive basis requires the exercise of new options within the applicable deadlines and a careful assessment of the relevant eligibility requirements.