Workers transferring tax residence to Italy can access the returning worker regime even while smart working for a foreign employer; the taxable base may be reduced to 40% if minor...
Article 23 of the 2026 Budget Bill introduces a new procedure for the tax settlement of debts assigned to the collection authority, commonly referred to as Rottamazione quinquies....
The Italian Revenue Agency’s Ruling No. 54/2026 clarifies that under the inbound workers regime (Art. 5, Legislative Decree 209/2023), when two Employers of Record (EoR) belong to the same corporate...
Ruling No. 53/2026 of the Italian Revenue Agency classifies “visiting research” grants for foreign postdoctoral researchers as taxable income in Italy. The applicability of tax exemption regimes is excluded....
With Ruling No. 37/2026, the Italian Revenue Agency clarified that stock options and performance shares accrued during a period of employment abroad already taxed under the conventional remuneration regime are...
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