Impatriate Tax Regime
Consultation for Impatriate Regime
During the call you will be assisted by a dedicated Tax Advisor of Studio A&P on the Special Tax Regime for Inpatriates. The consultation serves as an introduction on the favorable tax regime in Italy, with potential benefits for both private workers and companies. Based on your case, our International Tax Advisor will be able […]
New inpatriates regime: no linkage for new inpatriates
Through Ruling No. 66, the Internal Revenue Agency clarified some new aspects regarding the requirements for benefiting from the new facilitation regime for inpatriate workers.
New facilitation regime for inpatriate workers: High qualification or specialization requirements
In its Ruling No. 55, the Internal Revenue Agency provides clarification on the new preferential regime for impatriate workers introduced by Article 5 of Legislative Decree No. 209/2023.
New Tax Benefit Scheme for Impatriated Workers: Clarification of Minimum Period of Stay Abroad
The Italian Revenue Agency has published a second response on the impatriate workers’ regime, as governed by Legislative Decree 209/2023 (Reply no. 22/2025), after the first one concerning the cumulability with other benefits for the return to Italy of individuals (Reply no. 16/2025). Find out more on the compatibility between the impatriate scheme and incentives […]
Compatibility between the impatriate regime and incentives for researchers and professors
The Italian Revenue Agency opens to the possibility of simultaneously benefiting from the impatriate regime and the incentives for the return of researchers and professors.
The Court of Justice of Lombardy precludes the inpatriate regime for integrations submitted out of time (over 90 days)
Submitting the tax return beyond the 90-day limit precludes the application of the inpatriate regime, even in case of a supplementary declaration in favour of the taxpayer.
Impatriate Tax Regime Italy: new rules
Law Decree n. 209/2023 has substantially redefined the rules for the special tax regime for inpatriate workers in Italy. Take a look at the new requirements and benefits.
Incompatibility between the flat-rate scheme and the impatriate regime
The Revenue Agency clarifies on the impossibility between the inpatriate tax regime and the Italian regime forfettario.