Personal income tax (IRPEF) rates from 1 January 2024
These are the personal income tax rates that apply after 1 January 2024. For applicable rates before that date please click …. […]
Working in Italy
Impatriates Regime 2024
New rules for the 2024 Impatriates Regime for Individuals Legislative Decree no. 209 of 27 December 2023 was published in the Official Gazette (OG General Series No. 301 of 28-12-2023) and is stated to enter into force from 1 January 2024. The Decree, an executive […]
Special Tax Regime for University Professors and Researchers moving to Italy
A 6-18 year preferential tax regime granted to professors and researchers who transfer their tax residence to Italy in order to work from Italian soil […]
Reform of the Italian Impatriates Regime, Tax Residence Test and Incentives for Transfers of Businesses to Italy.
Reform of the Impatriates Regime The Italian Council of Ministers has approved approved the final draft text of the law modifying the Impatriates Regime. See this article for the latest information Italian Council of Ministers Press release n. 54 of 16 October 2023Reform of […]
The Italian Fiscal Code Number
The Fiscal Code Number (Codice Fiscale, Italian taxpayers’ identification number, TIN, tax code, call it what you like) is a unique taxpayer code that identifies all individuals in their dealings with the Italian authorities […]
“Impatriates” – 70%/90% Tax break to attract “human capital” to Italy – pre 2024 Rules
The Italian Council of Ministers in a Press Release no 54 of 16 October 2023 proposed a significant reform of the Italian Impatriates Regime. The reform was enacted by Legislative Decree Dec. 27, 2023, No. 209 which was published in the Official Gazette (OG General Series No. […]
Working in Italy as an Employee of a Foreign Company
Working as an employee full time in Italy If you are an employer outside Italy and thinking of hiring an employee in Italy, the legal, tax and social security ramifications can be complex. Liability of the employer to Italian social security If the employee is […]
Hiring an Employee – the Permanent Establishment risk
A non-Italian business considering employing an individual in Italy needs to consider whether the activities carried on by an Italian based employee in Italy create a corporate income tax (IRES) liability on the profit attributable those activities. Foreign corporations with a “permanent establishment” (or fixed […]
TFR – the Trattamento di Fine Rapporto or Employee Leaving Indemnity
What is the TFR? Employment agreements in Italy are generally governed by the terms and conditions of the relevant national collective labour agreement (CCNL) negotiated from time to time by the Italian government, the trade unions and employer organisations. These standard contracts make provision for a series of provisions applicable to the hire of individual employees in Italy. Regardless of […]