Tax relief for inpatriate workers: individuals returning after being posted abroad

The Revenue Agency confirms the implementation measures of the concessions for inpatriates returning from secondments abroad.

The Revenue Agency confirms the implementation measures of the concessions for inpatriates returning from secondments abroad.

Following a recent Italian Revenue Agency consultation and as specified in the Circolare 33/E published on 28/12/2020, the Revenue Agency confirms the non-applicability of the tax relief for the inpatriate workers, who return to Italy after being posted abroad, in the event that:

  • The posted worker returns to Italy and is employed by the same employer and under the same employment contract;
  • Although there is a new employment contract for a new business role at the time of the repatriation, it is in a situation of continuity with the previous Italian employment position before the expatriation.

Cases of Applicability

Otherwise, the inpatriate tax benefit can be applied if:

  • The inpatriate employment activity constitutes a new work activity and the employee, under a new employment contract, assumes a different business role from the one provided for in the contract prior to the posting.

We remain at your disposal for further assistance through the following contact form and contact details.

More than

0

years of experience

Our Teams of Experts have extensive experience in posting workers worldwide, inbound and outbound immigration, tax services in Italy and abroad.

Trusted by

0

clients in 2021

Book a call with our Experts

Choose the date and time that best suits you to plan a call with our Experts.

Request a quotation with the form below