Application of Special Tax Regimes

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...

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 Italian Court of Cassation has provided clarifications on the 2-year requirement of residence abroad for study and working activity....

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....

The Italian Revenue Agency provides clarifications on the possibility, for a UK citizen, to benefit from the 7% regime for foreign pension holders....

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....

The Revenue Agency clarifies on the impossibility between the inpatriate tax regime and the Italian regime forfettario....

The Government Decree discloses initial reforms on national and international fiscal matters....