{"id":231501,"date":"2026-03-18T16:54:31","date_gmt":"2026-03-18T15:54:31","guid":{"rendered":"https:\/\/arlettipartners.com\/?post_type=news&#038;p=231501"},"modified":"2026-03-18T16:56:47","modified_gmt":"2026-03-18T15:56:47","slug":"global-mobility-assunzioni-allestero","status":"publish","type":"news","link":"https:\/\/arlettipartners.com\/it\/global-mobility-assunzioni-allestero\/","title":{"rendered":"Global Mobility \u2013 Assunzioni all\u2019estero"},"content":{"rendered":"<p>Il 12 marzo 2026, la Corte di giustizia dell\u2019Unione europea (CGUE) ha pronunciato la sua sentenza nella sentenza <a id=\"menursj8\" 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:\/\/eur-lex.europa.eu\/legal-content\/it\/txt\/?uri=celex:62024cj0119\" href=\"https:\/\/eur-lex.europa.eu\/legal-content\/IT\/TXT\/?uri=CELEX:62024CJ0119\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"Collegamento C-119\/24 (Chefquet)\">C-119\/24 (<i>Chefquet<\/i>)<\/a>, concludendo che la sovrattassa fiscale applicata dal Belgio ai contribuenti non residenti \u00e8 <strong>incompatibile <\/strong>con il principio della libera circolazione dei lavoratori nell\u2019UE.<\/p>\n<h2>Contesto<\/h2>\n<p>Il caso ha avuto origine da una domanda di pronuncia pregiudiziale presentata dalla Corte d\u2019appello di Liegi, relativa a residenti francesi tassati in Belgio su redditi di fonte belga. La controversia riguardava una specifica sovrattassa imposta esclusivamente ai contribuenti non residenti ai sensi della <a id=\"menursja\" 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:\/\/finances.wallonie.be\/files\/nostra\/textes%20legaux\/code%20des%20impots%20sur%20le%20revenu%20-%20exercice%202022.pdf\" href=\"https:\/\/finances.wallonie.be\/files\/NOSTRA\/textes%20legaux\/code%20des%20impots%20sur%20le%20revenu%20-%20exercice%202022.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"Collegamento normativa belga sull\u2019imposta sul reddito\">normativa belga sull\u2019imposta sul reddito<\/a>.<\/p>\n<p>Il giudice del rinvio ha chiesto se tale onere aggiuntivo ponesse i non residenti in una <strong>posizione di svantaggio<\/strong> rispetto ai contribuenti residenti, in contrasto con l\u2019<a id=\"menursjc\" 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:\/\/eur-lex.europa.eu\/legal-content\/it\/txt\/?uri=celex:12008e045\" href=\"https:\/\/eur-lex.europa.eu\/legal-content\/IT\/TXT\/?uri=CELEX:12008E045\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"Collegamento articolo 45 del TFUE\">articolo 45 del TFUE<\/a>.<\/p>\n<h2>Le conclusioni della Corte<\/h2>\n<p>La CGUE ha stabilito che la sovrattassa belga costituisce una <strong>restrizione <\/strong>alla libera circolazione dei lavoratori.<\/p>\n<p>In particolare, la Corte ha rilevato che:<\/p>\n<ul>\n<li>L\u2019applicazione di un onere fiscale aggiuntivo <strong>esclusivamente <\/strong>in ragione dello status di non residente comporta un trattamento meno favorevole rispetto ai residenti in una situazione comparabile.<\/li>\n<li>Tale differenza di trattamento \u00e8 idonea a <strong>dissuadere <\/strong>i lavoratori dall\u2019esercitare il proprio diritto a lavorare oltre frontiera all\u2019interno dell\u2019UE.<\/li>\n<li>La misura <strong>non pu\u00f2 essere giustificata<\/strong> dalle argomentazioni addotte, tra cui la necessit\u00e0 di preservare la coerenza del sistema fiscale o di garantire una ripartizione equilibrata del potere impositivo.<\/li>\n<\/ul>\n<h2>Principio giuridico chiave<\/h2>\n<p>La sentenza conferma che gli Stati membri <strong>non possono <\/strong>imporre svantaggi fiscali mirati ai non residenti, salvo che tali misure siano oggettivamente giustificate e proporzionate. In questo caso, la Corte ha ritenuto che il Belgio non abbia soddisfatto tale requisito.<\/p>\n<h2>Implicazioni pratiche<\/h2>\n<ul>\n<li><strong>Regimi fiscali nazionali:<\/strong> gli Stati membri che applicano sovrattasse differenziate per i non residenti potrebbero dover <strong>modificare <\/strong>la propria legislazione.<\/li>\n<li><strong>Lavoratori transfrontalieri:<\/strong> la decisione <strong>rafforza <\/strong>la tutela contro trattamenti fiscali discriminatori per le persone che lavorano oltre confine.<\/li>\n<li><strong>Datori di lavoro:<\/strong> le aziende con forza lavoro mobile dovrebbero <strong>riesaminare <\/strong>le politiche di tax equalisation e la conformit\u00e0 delle buste paga alla luce della decisione.<\/li>\n<\/ul>\n<blockquote><p><i>Se hai bisogno di assistenza su questioni analoghe in materia di diritto del lavoro, sicurezza sociale o fiscalit\u00e0, puoi visitare la nostra pagina <\/i><a id=\"menursje\" 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\/tutti-i-servizi\/\" href=\"https:\/\/arlettipartners.com\/it\/tutti-i-servizi\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"Collegamento Global Mobility\"><i>Global Mobility<\/i><\/a><i> per maggiori informazioni e contattarci tramite i moduli dedicati.<\/i><\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>La CGUE stabilisce che la sovrattassa fiscale belga per i non residenti viola il diritto dell\u2019UE (Causa C-119\/24).<\/p>\n","protected":false},"author":97,"featured_media":231495,"template":"","meta":{"_acf_changed":false,"footnotes":""},"categories":[7593],"tags":[],"country":[1533],"container":[6616,7740],"service":[7614],"tag-di-competenza":[5627],"class_list":["post-231501","news","type-news","status-publish","has-post-thumbnail","hentry","category-global-mobility","country-unione-europea","container-global-mobility-services","container-hiring-and-payrol-abroad","service-hiring-abroad-eng","tag-di-competenza-team-giuridico-it"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - 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