Italy impatriate tax regime
Find out more about all the advantages for taxpayers and companies offered by the Italian impatriate tax regime.
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for exemptions on income compensation
Why apply for the Italian Tax Regime for Impatriates
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 regime may apply for a period from 5 to 10 years.
The tax regime for impatriate workers in Italy has great advantages for both companies and taxpayers.
For Taxpayers...
- Income produced in the Italian territory will be taxable only for the 30% for the first 5 years after your relocation to Italy
- Taxable income will be reduced of 10% if you relocate in a region in the south of Italy
For 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
Recommendation and assistance
Compiling the Forms
After a preliminary phone call and evaluating the specific situation of the customer, Arletti & Partners will send a fee 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.
Ensure the applicability of the regime
Assistance during the Negotiation
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 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.
Submit the application to the Revenue Agency
Consultation to the Revenue Agency
Claim the tax benefit in the Tax Return
Refund of the credit through the Italian Tax Return
If the application to the employer was not submitted at the time of arrival in Italy, it is possible to set a phone call with A&P.
We will assess the specific situation of the customer and request a refund for past years where possible.
Requirements and Cases
In the current version of the law, workers who transfer their residence to Italy (from April 30, 2019) to start an employed, a self-employment or business activity can benefit from the special tax regime for impatriate workers.
They need to meet the following requirements and cases:
- Transfer the tax residence in Italy under the Article 2 of TUIR;
- Not having been fiscally resident in Italy during the 2 tax periods prior to the transfer;
- Commitment to maintain tax residency in Italy for a minimum of 2 tax years.
Perform the work activity mainly in the Italian territory.
- Being EU citizen or non-EU Country having a tax treaty to avoid the double taxation or an agreement for the exchange of information in force with Italy;
- Having an university degree (bachelor or master degree)
- Having continuously carried out an employment, self-employment or business activity outside Italy during the last 24 months prior to arrival or having studied abroad and obtained an university degree or postgraduate master’s degree during the 24 months prior to arrival.
The Legislation of the Special Tax Regime for Inpatriates
According to Article 16 of the Legislative Decree no. 147/2015, an important tax relief is granted on the income from employee, self-employment or business activity produced in Italy by workers who transfer their residence in Italy.
The tax relief provides that such income is taxable to the extent of 30% to 10% for the first five years, and with the possibility to tax the income from 50% to 10% for the next five years only if certain conditions apply.
For workers who have transferred their tax residence in Italy before April 30, 2019, it is necessary to verify the presence of the requirements of the previous version of the tax relief.
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