Application of Special Tax Regimes

The Revenue Agency clarifies new provisions regarding the Inpatriate Tax Regime for professors and researchers who wish to return to Italy....

Inapplicability of the tax benefits for inpatriates: the case of workers returning after being posted abroad....

The Revenue Agency confirms the possibility of using the scheme for repatriated workers also following a period of posting abroad....

The Revenue Agency confirms the possibility to request the refund for tax withholdings following the Neo-Residents Tax Regime...

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....

The Revenue Agency provides clarifications regarding a case of applicability of the Inpatriates Regime from Switzerland to Italy....

IRA clarifies the taxation of incomes deriving from stock options and multiannual bonuses granted to employees benefiting from the inpatriates tax relief....

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...

The option to extend the inpatriates tax relief for a further five years can only be exercised once the first five-year period has expired....