Inpatriate tax regime: recognition only in the presence of working discontinuity
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 the new contract (such as work performance, term, salary, etc.) require a new mandatory relationship in place of the previous one, with new and autonomous […]
Inpatriate Tax Regime for professors and researchers residing abroad who return to Italy
The Revenue Agency clarifies new provisions regarding the Inpatriate Tax Regime for professors and researchers who wish to return to Italy.
Return after posting abroad and applicability of regime for inpatriated workers
Inapplicability of the tax benefits for inpatriates: the case of workers returning after being posted abroad.
Application of the Inpatriate Regime following a period of posting abroad
The Revenue Agency confirms the possibility of using the scheme for repatriated workers also following a period of posting abroad.
Optional regime for neo-residents and recovery of tax withholdings
The Revenue Agency confirms the possibility to request the refund for tax withholdings following the Neo-Residents Tax Regime
Inpatriates Tax Regime: confirmed also for individuals who become employees for the Italian Company with which one has cooperated
The regime is also applicable to those who, during their work period abroad, have collaborated with an Italian company with which they become employees once returned to Italy.
Applicability of the Inpatriates Tax Regime: clarification from the Revenue Agency
The Revenue Agency provides clarifications regarding a case of applicability of the Inpatriates Regime from Switzerland to Italy.
Employment income withholding tax from multiannual bonuses and stock options
IRA clarifies the taxation of incomes deriving from stock options and multiannual bonuses granted to employees benefiting from the inpatriates tax relief.
Special Regime for Inpatriate Workers: the tax relief can be extended also for counter-exodates
Workers who are considered Counterexodates and that are in possession of the requisites to take advantage of the inpatriates workers fiscal incentives can extend the benefit of this tax relief for further 5 tax period.