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....
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...
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...
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...
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...
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...
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...
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....
With the reply to ruling no. 159 of 28 March 2022, the Revenue Agency underlined that it is possible to access the concessionary regime only where the objective conditions of...