New Ruling from the Internal Revenue Agency on the Special Regime for Professors and Researchers: Clarification on the Determination of Total Income
With Ruling No. 67/2025, the Internal Revenue Agency provided essential information regarding the determination of total income for the purpose of verifying the status of a fiscally dependent family member
New inpatriates regime: no linkage for new inpatriates
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.
New facilitation regime for inpatriate workers: High qualification or specialization requirements
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.
New Tax Benefit Scheme for Impatriated Workers: Clarification of Minimum Period of Stay Abroad
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 with other benefits for the return to Italy of individuals (Reply no. 16/2025). Find out more on the compatibility between the impatriate scheme and incentives […]
Tax treatment of an agent’s severance indemnities under the Italy-Greece Double Taxation Convention
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.
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Global Mobility – Your Inquiry
Compatibility between the impatriate regime and incentives for researchers and professors
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.
Information on Deductions for Dependents
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.