Extension of the impatriate tax regime only if the due amount is paid within the terms
The Italian Revenue Agency has denied the extension of the impatriate tax regime in case the due amounts have not been paid within the deadlines.
Special tax regime for researchers, extension by September 27th 2022
The Italian Revenue Agency has set a new exceptional deadline to apply for the extension of the impatriate tax relief for researchers and teachers.
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Extension of the impatriate tax regime precluded for citizens not registered with AIRE
The Italian Revenue Agency published its reply to ruling No. 321 of 3 June 2022 on the subject of the extension of impatriate workers’ regime for non-EU citizens.
Special tax regime for impatriate workers also for sports agents
The Revenue Agency published the reply to ruling No. 315 of 31 May 2022, concerning sports agents and the benefit of the special regime for impatriate workers.
Extension of the facilitated regime for researchers and teachers in Italy: clarifications by the Revenue Agency
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.
Tax treatment of income produced by a non-resident consultant for activities rendered to an Italian Ministry
Clarified the tax treatment of self-employment income produced by a person resident abroad for a consultancy activity rendered to an Italian Ministry.
Recognition of the impatriate tax regime at the end of posting abroad
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 application of the impatriated regime following a period of posting abroad.