Through Ruling No. 66, the Internal Revenue Agency clarified some new aspects regarding the requirements for benefiting from the new facilitation regime for inpatriate workers....
In its Ruling No. 55, the Internal Revenue Agency provides clarification on the new preferential regime for impatriate workers introduced by Article 5 of Legislative Decree No. 209/2023....
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...
Clarification by the Italian Revenue Agency on the tax treatment of an agent's severance indemnities in the light of the Double Taxation Convention between Italy and Greece....
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....
According to the new budget law, only Italian citizens, as well as citizens of EU and EEA countries, can benefit from deductions for dependents who reside abroad....