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 […]
Consultation for Online Tax Briefing
During the call you will be assisted by a dedicated Tax Advisor of Studio A&P to carry out the Tax Briefing. The Tax Briefing is an in-depth analysis of your fiscal situation to determine whether or not you have tax obligations in Italy. The analysis will also serve to assess if you possess requirements to apply for tax benefits in Italy. […]
New Ruling from the Internal Revenue Agency on the Special Regime for Professors and Researchers: Clarification on the Determination of Total Income
With Ruling No. 67/2025, the Internal Revenue Agency provided essential information regarding the determination of total income for the purpose of verifying the status of a fiscally dependent family member
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 […]
Global Mobility – Your Inquiry
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.