How to recover taxes paid on stock options in case of non application of the impatriate tax regime
The Revenue Agency illustrated how to recover the higher taxes paid by employees due to the non-application of the impatriates regime in relation to employee earnings deriving from the exercise of stock options or from the maturation of the RSU.
Special tax regime for employees that work from Italy for foreign companies
With the reply to the ruling n.223 from 2022, the Revenue Agency allows the workers that come to Italy for their own will to benefit from the special tax regime known as regime impatriati.
Return of teachers and researchers residing abroad: new clarifications from the Revenue Agency
With new responses to ruling n. 222 and 239 of April 2022, the Revenue Agency has provided new and important clarifications on the subject of incentives for the return to Italy for teachers and researchers residing abroad.
Extension of the impatriate tax regime also for British citizens
The Revenue Agency, in response to ruling no. 172 of 6 April 2022 extended the recognition of the extension of the impatriate regime also to British citizens, on the basis of the 2020 Brexit Agreement.
Supplementary declaration to benefit from optional tax regimes for the previous years
With the reply to ruling n 187 from 2020, the Revenue Agency denies the possibility to submit a supplementary declaration in order to enjoy optional tax regimes for the prior years.
Implementation of the special tax regime on incomes generated through remote working
With the reply to ruling no. 186 from 2022, the Revenue Agency confirms the possibility of obtaining a lighter regime as a returning employee working for a foreign company.
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.
Separate taxation system in case of benefit provided by Maltese pension scheme to resident person
The Revenue Agencye rules taxation conditions in case of benefits received through Maltese pension scheme for Italian resident.