Special tax regime for impatriate workers also for sports agents
The Revenue Agency published the reply to ruling No. 315 of 31 May 2022, concerning sports agents and the benefit of the special regime for impatriate workers.
Extension of the facilitated regime for researchers and teachers in Italy: clarifications by the Revenue Agency
The 2022 Budget Law clarified that teachers and researchers can opt for the extension of the favourable regime for up to eight, eleven or thirteen tax periods in total.
Recognition of the impatriate tax regime at the end of posting abroad
The case resolved by the Italian Tax Office with Answer No. 259 of 11 May 2022 presents peculiar aspects to the cases examined in previous documents of practice concerning the application of the impatriated regime following a period of posting abroad.
How to recover taxes paid on stock options in case of non application of the impatriate tax regime
The Revenue Agency illustrated how to recover the higher taxes paid by employees due to the non-application of the impatriates regime in relation to employee earnings deriving from the exercise of stock options or from the maturation of the RSU.
Special tax regime for employees that work from Italy for foreign companies
With the reply to the ruling n.223 from 2022, the Revenue Agency allows the workers that come to Italy for their own will to benefit from the special tax regime known as regime impatriati.
Return of teachers and researchers residing abroad: new clarifications from the Revenue Agency
With new responses to ruling n. 222 and 239 of April 2022, the Revenue Agency has provided new and important clarifications on the subject of incentives for the return to Italy for teachers and researchers residing abroad.
Extension of the impatriate tax regime also for British citizens
The Revenue Agency, in response to ruling no. 172 of 6 April 2022 extended the recognition of the extension of the impatriate regime also to British citizens, on the basis of the 2020 Brexit Agreement.
Supplementary declaration to benefit from optional tax regimes for the previous years
With the reply to ruling n 187 from 2020, the Revenue Agency denies the possibility to submit a supplementary declaration in order to enjoy optional tax regimes for the prior years.
Implementation of the special tax regime on incomes generated through remote working
With the reply to ruling no. 186 from 2022, the Revenue Agency confirms the possibility of obtaining a lighter regime as a returning employee working for a foreign company.