{"id":228268,"date":"2026-02-03T10:23:56","date_gmt":"2026-02-03T09:23:56","guid":{"rendered":"https:\/\/arlettipartners.com\/?news=access-to-the-inbound-workers-regime-for-employees-relocating-to-italy-while-working-remotely-for-a-foreign-employer-italian-revenue-agency-ruling-no-2-2026"},"modified":"2026-02-03T10:23:56","modified_gmt":"2026-02-03T09:23:56","slug":"access-to-the-inbound-workers-regime-for-employees-relocating-to-italy-while-working-remotely-for-a-foreign-employer-italian-revenue-agency-ruling-no-2-2026","status":"publish","type":"news","link":"https:\/\/arlettipartners.com\/it\/access-to-the-inbound-workers-regime-for-employees-relocating-to-italy-while-working-remotely-for-a-foreign-employer-italian-revenue-agency-ruling-no-2-2026\/","title":{"rendered":"Accesso al regime impatriati per lavoratori rientranti in smart working da datore di lavoro estero: Risposta AdE n. 2\/2026"},"content":{"rendered":"<p>La Risposta ad interpello <a id=\"menur1cnt\" class=\"fui-Link ___1q1shib f2hkw1w f3rmtva f1ewtqcl fyind8e f1k6fduh f1w7gpdv fk6fouc fjoy568 figsok6 f1s184ao f1mk8lai fnbmjn9 f1o700av f13mvf36 f1cmlufx f9n3di6 f1ids18y f1tx3yz7 f1deo86v f1eh06m1 f1iescvh fhgqx19 f1olyrje f1p93eir f1nev41a f1h8hb77 f1lqvz6u f10aw75t fsle3fq f17ae5zn\" title=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/9570465\/risposta+n.+2_2026.pdf\/824cd5a4-7c90-b356-ca6c-5181e04460a6?t=1768231125333\" href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/9570465\/Risposta+n.+2_2026.pdf\/824cd5a4-7c90-b356-ca6c-5181e04460a6?t=1768231125333\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"Collegamento n. 2\/2026\">n. 2\/2026<\/a> chiarisce che anche i <strong>lavoratori che trasferiscono la propria residenza fiscale in Italia<\/strong> e continuano a svolgere attivit\u00e0 lavorativa in <strong>smart working<\/strong> alle dipendenze di un<strong> datore di lavoro estero<\/strong> possono accedere al nuovo <strong>regime agevolato per i <\/strong><a id=\"menur1cnv\" class=\"fui-Link ___1q1shib f2hkw1w f3rmtva f1ewtqcl fyind8e f1k6fduh f1w7gpdv fk6fouc fjoy568 figsok6 f1s184ao f1mk8lai fnbmjn9 f1o700av f13mvf36 f1cmlufx f9n3di6 f1ids18y f1tx3yz7 f1deo86v f1eh06m1 f1iescvh fhgqx19 f1olyrje f1p93eir f1nev41a f1h8hb77 f1lqvz6u f10aw75t fsle3fq f17ae5zn\" title=\"https:\/\/arlettipartners.com\/it\/rientro-dei-cervelli-la-nuova-disciplina\/\" href=\"https:\/\/arlettipartners.com\/it\/rientro-dei-cervelli-la-nuova-disciplina\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"Collegamento lavoratori impatriati\"><strong>lavoratori impatriati<\/strong><\/a>, introdotto dall\u2019art. 5 del <a id=\"menur1co1\" class=\"fui-Link ___1q1shib f2hkw1w f3rmtva f1ewtqcl fyind8e f1k6fduh f1w7gpdv fk6fouc fjoy568 figsok6 f1s184ao f1mk8lai fnbmjn9 f1o700av f13mvf36 f1cmlufx f9n3di6 f1ids18y f1tx3yz7 f1deo86v f1eh06m1 f1iescvh fhgqx19 f1olyrje f1p93eir f1nev41a f1h8hb77 f1lqvz6u f10aw75t fsle3fq f17ae5zn\" title=\"https:\/\/www.normattiva.it\/uri-res\/n2ls?urn:nir:stato:decreto.legislativo:2023;209\" href=\"https:\/\/www.normattiva.it\/uri-res\/N2Ls?urn:nir:stato:decreto.legislativo:2023;209\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"Collegamento D.Lgs. 27 dicembre 2023, n. 209.\">D.Lgs. 27 dicembre 2023, n. 209.<\/a><\/p>\n<h2><strong>Il caso<\/strong><\/h2>\n<p>L\u2019istanza riguarda una lavoratrice che, trasferitasi nel Regno Unito nel dicembre 2020 e successivamente iscritta all\u2019AIRE, ha svolto attivit\u00e0 lavorativa per due societ\u00e0 con sede in UK fino al settembre 2025.<\/p>\n<p>Successivamente,<strong> la contribuente si \u00e8 trasferita in Italia<\/strong> con l\u2019obiettivo di stabilirsi permanentemente e ha iniziato un nuovo rapporto di lavoro con contratto italiano, pur continuando a svolgere prevalentemente le proprie mansioni in smart working per un datore di lavoro <strong>con sede legale all\u2019estero<\/strong>.<\/p>\n<p>La contribuente chiedeva conferma della possibilit\u00e0 di usufruire del regime agevolativo impatriati nonostante il datore di lavoro fosse estero e non applicasse le ritenute fiscali italiane in busta paga.<\/p>\n<h2><strong>La posizione del contribuente<\/strong><\/h2>\n<p>L\u2019<strong>Istante riteneva che<\/strong> fosse <strong>possibile fruire del regime agevolativo<\/strong> <strong>in autonomia <\/strong>nella dichiarazione dei redditi, visto il <strong>sussistere delle seguenti condizioni<\/strong>:<\/p>\n<ul>\n<li>Aver trasferito la residenza fiscale in Italia;<\/li>\n<li>Essere in possesso dei requisiti di qualificazione e specializzazione richiesti dalla normativa;<\/li>\n<li>Non aver avuto residenza fiscale in Italia nei tre periodi d\u2019imposta precedenti il trasferimento;<\/li>\n<li>Prevedere lo svolgimento prevalente dell\u2019attivit\u00e0 lavorativa sul territorio italiano.<\/li>\n<\/ul>\n<p>Secondo l\u2019Istante, il datore di lavoro estero non applicando le ritenute italiane non avrebbe precluso l\u2019accesso al beneficio, purch\u00e9 il lavoratore rispettasse autonomamente le condizioni richieste e dichiarasse i redditi prodotti in Italia.<\/p>\n<h2><strong>Parere dell\u2019Agenzia delle Entrate<\/strong><\/h2>\n<p>L\u2019<strong>Agenzia conferma che il regime agevolativo si applica ai lavoratori che trasferiscono la residenza in Italia e che, ai sensi dell\u2019<\/strong><a id=\"menur1co3\" class=\"fui-Link ___1q1shib f2hkw1w f3rmtva f1ewtqcl fyind8e f1k6fduh f1w7gpdv fk6fouc fjoy568 figsok6 f1s184ao f1mk8lai fnbmjn9 f1o700av f13mvf36 f1cmlufx f9n3di6 f1ids18y f1tx3yz7 f1deo86v f1eh06m1 f1iescvh fhgqx19 f1olyrje f1p93eir f1nev41a f1h8hb77 f1lqvz6u f10aw75t fsle3fq f17ae5zn\" title=\"https:\/\/www.normattiva.it\/uri-res\/n2ls?urn:nir:presidente.repubblica:decreto:1986-12-22;917!vig=\" href=\"https:\/\/www.normattiva.it\/uri-res\/N2Ls?urn:nir:presidente.repubblica:decreto:1986-12-22;917!vig=\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"Collegamento art. 23 del TUIR\"><strong>art. 23 del TUIR<\/strong><\/a><strong>, sono rilevanti ai fini dell\u2019agevolazione solo i redditi prodotti in Italia<\/strong>. Nel caso dei lavoratori in smart working per un datore di lavoro estero, ci\u00f2 significa che:<\/p>\n<ul>\n<li>\u00c8 possibile <strong>accedere al regime a partire dal periodo d\u2019imposta di trasferimento della residenza fiscale in Italia<\/strong>;<\/li>\n<li>La <strong>condizione fondamentale<\/strong> \u00e8 che il <strong>trasferimento <\/strong>avvenga <strong>effettivamente <\/strong>e la residenza fiscale sia stabilita in Italia;<\/li>\n<li><strong>Non \u00e8 necessario<\/strong> che il <strong>datore di lavoro applichi direttamente le ritenute fiscali in busta paga<\/strong>, in quanto il <strong>beneficio <\/strong>pu\u00f2 essere <strong>fruito autonomamente in dichiarazione dei redditi<\/strong>;<\/li>\n<li>L\u2019agevolazione \u00e8 subordinata al rispetto degli altri requisiti previsti dall\u2019art. 5 del D.Lgs. n. 209\/2023 (residenza minima precedente all\u2019estero, svolgimento prevalente dell\u2019attivit\u00e0 in Italia, qualificazione\/specializzazione).<\/li>\n<\/ul>\n<h2><strong>Conclusioni<\/strong><\/h2>\n<p>La Risposta n. 2\/2026 rappresenta un chiarimento importante per i lavoratori impatriati in smart working da datori di lavoro esteri e per i gruppi multinazionali che gestiscono dipendenti internazionali.<\/p>\n<p><strong>Essa conferma che il rientro in Italia non \u00e8 condizionato alla presenza di un datore di lavoro residente nel Paese e ribadisce la possibilit\u00e0 di accedere al regime impatriati autonomamente<\/strong>, a condizione di rispettare i requisiti oggettivi e soggettivi stabiliti dalla legge.<\/p>\n<p>Il chiarimento evidenzia l\u2019importanza di una <strong>corretta allocazione territoriale dei redditi<\/strong> e rafforza la certezza fiscale per chi rientra in Italia con contratti esteri, contribuendo a favorire la mobilit\u00e0 internazionale dei lavoratori qualificati.<\/p>\n<p><strong>Lo <\/strong><a id=\"menur1co5\" class=\"fui-Link ___1q1shib f2hkw1w f3rmtva f1ewtqcl fyind8e f1k6fduh f1w7gpdv fk6fouc fjoy568 figsok6 f1s184ao f1mk8lai fnbmjn9 f1o700av f13mvf36 f1cmlufx f9n3di6 f1ids18y f1tx3yz7 f1deo86v f1eh06m1 f1iescvh fhgqx19 f1olyrje f1p93eir f1nev41a f1h8hb77 f1lqvz6u f10aw75t fsle3fq f17ae5zn\" title=\"https:\/\/arlettipartners.com\/it\/services\/regime-impatriati\/\" href=\"https:\/\/arlettipartners.com\/it\/services\/regime-impatriati\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"Collegamento Studio A&amp;P\"><strong>Studio A&amp;P<\/strong><\/a><strong> assiste nella gestione del rientro in Italia di lavoratori impatriati<\/strong>, fornendo supporto legale e fiscale per l\u2019accesso al regime agevolativo previsto dall\u2019art. 5 del D.Lgs. 27 dicembre 2023, n. 209<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Risposta n. 2\/2026 chiarisce che il regime impatriati \u00e8 accessibile anche ai lavoratori che rientrano in Italia svolgendo attivit\u00e0 in smart working per un datore di lavoro estero. Il beneficio pu\u00f2 essere fruito autonomamente in dichiarazione, purch\u00e9 siano rispettati i requisiti di residenza e di svolgimento prevalente dell\u2019attivit\u00e0 sul territorio italiano. <\/p>\n","protected":false},"author":110,"featured_media":228263,"template":"","meta":{"_acf_changed":false,"footnotes":""},"categories":[1721,1709,5844],"tags":[],"country":[1503],"container":[6601],"service":[5742],"tag-di-competenza":[5603],"class_list":["post-228268","news","type-news","status-publish","has-post-thumbnail","hentry","category-remote-working-abroad","category-impatriate-special-tax-regime","category-tax-law","country-italia","container-tax-legal-services-for-individuals","service-impatriate-tax-regime-italy","tag-di-competenza-team-fiscale-internazionale-it"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Accesso al regime impatriati per lavoratori rientranti in smart working da datore di lavoro estero: Risposta AdE n. 2\/2026 - Arletti Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/arlettipartners.com\/it\/access-to-the-inbound-workers-regime-for-employees-relocating-to-italy-while-working-remotely-for-a-foreign-employer-italian-revenue-agency-ruling-no-2-2026\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Accesso al regime impatriati per lavoratori rientranti in smart working da datore di lavoro estero: Risposta AdE n. 2\/2026\" \/>\n<meta property=\"og:description\" content=\"La Risposta n. 2\/2026 chiarisce che il regime impatriati \u00e8 accessibile anche ai lavoratori che rientrano in Italia svolgendo attivit\u00e0 in smart working per un datore di lavoro estero. 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