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.
“Contro-esodati” workers: 24 months abroad needed to access the fiscal benefit
The Italian Court of Cassation has provided clarifications on the 2-year requirement of residence abroad for study and working activity.
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.
Transfer of tax residency in Italy and optional regime for foreign pension income
The Italian Revenue Agency provides clarifications on the possibility, for a UK citizen, to benefit from the 7% regime for foreign pension holders.
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.
Domestic and International Tax Reform: disclosed the initial Law Decrees envisaged by the Government Decree
The Government Decree discloses initial reforms on national and international fiscal matters.
Retire to Italy
Italy is often indicated as one of the most beautiful countries to retire because of its traditional food and culture as well as for the good weather and lifestyle. If you are a non-EU citizen thinking to retire in Italy, you might be interested in the visa requirements and tax incentives offered by our country. […]