{"id":4626,"date":"2023-10-18T14:42:24","date_gmt":"2023-10-18T12:42:24","guid":{"rendered":"http:\/\/159.65.127.138\/?p=4626"},"modified":"2025-09-23T14:42:42","modified_gmt":"2025-09-23T12:42:42","slug":"italian-draft-finance-law-2024","status":"publish","type":"post","link":"https:\/\/taxing.it\/it\/italian-draft-finance-law-2024\/","title":{"rendered":"Reform of the Italian Impatriates Regime, Tax Residence Test and Incentives for Transfers of Businesses to Italy."},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"4626\" class=\"elementor elementor-4626\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a429bb9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a429bb9\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e4e829f\" data-id=\"e4e829f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-24d27b6 elementor-widget elementor-widget-text-editor\" data-id=\"24d27b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h1>Reform of the Impatriates Regime<\/h1><p>\u00a0<\/p><p>The Italian Council of Ministers has approved approved the final draft text of the law modifying the Impatriates Regime.\u00a0<\/p><h1><a href=\"http:\/\/159.65.127.138\/elementor-4744\/\" target=\"_blank\" rel=\"noopener\">See this article for the latest information<\/a><\/h1>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e1917af elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e1917af\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9e84e60\" data-id=\"9e84e60\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4367ae7 elementor-widget elementor-widget-heading\" data-id=\"4367ae7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Italian Council of Ministers Press release n. 54 of 16 October&nbsp; 2023<br><span style=\"font-family: Monda, sans-serif;font-size: 14px;font-style: normal;font-weight: 400;text-align: start\">Reform of the Italian Impatriates Regime, Tax Residence Test and incentive for transfers of businesses to Italy.&nbsp;<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-47af1e1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"47af1e1\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a59fc1d\" data-id=\"a59fc1d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f086842 elementor-widget elementor-widget-text-editor\" data-id=\"f086842\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; color: var( --e-global-color-text ); background-color: var( --e-global-color-8321d3c );\">Italy\u2019s Council of Ministers met on Monday 16 October 2023, at Palazzo Chigi, under the chairmanship of President Giorgia Meloni to discuss the draft 2024 budget law and program,<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">The Council approved a draft bill containing the State budget forecast for the financial year 2024 and the multi-annual budget for the three-year period 2024-2026 and the update of the Draft Budgetary Plan (DPB).<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Amongst the measures announced in a press release issued by the Council of Ministers are a substantial reform of the beneficial tax regime regime for Impatriated Workers and the introduction of a similar type of relief for companies that move their activities to Italy.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Note that this is a draft bill and subject to amendment before it is passed.\u00a0 It is not yet current law.<\/span><\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b24648f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b24648f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7c8bbe9\" data-id=\"7c8bbe9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ef8f884 elementor-widget elementor-widget-text-editor\" data-id=\"ef8f884\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2><span style=\"font-weight: 400; color: #080a38; background-color: var( --e-global-color-8321d3c );\"><a href=\"http:\/\/159.65.127.138\/tax-break-to-attract-human-capital-to-italy\/\" target=\"_blank\" rel=\"noopener\">Impatriated workers<\/a>\u00a0<\/span><\/h2><p><span style=\"font-weight: 400;\">Employed or self-employed workers who transfer their tax residence to Italy will be eligible for a new beneficial tax regime replacing <a href=\"http:\/\/159.65.127.138\/tax-break-to-attract-human-capital-to-italy\/\" target=\"_blank\" rel=\"noopener\">the one currently in force<\/a>.\u00a0 \u00a0The new regime is intended to apply to workers who are tax resident in Italy with effect from FY 2024 (the calendar year ending 31 December 2024.) The old rules will apply to those who transferred their residence effective FY 2023 and prior years. These individuals will stay in the current regime for the remainder of its 5 year (or ten year if extended) term.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">The relief will consist in a 50% reduction in computing taxable earnings, as opposed to the current 70% or 90%. \u00a0 In summary it appears the conditions for the relief applciable to psot FY 2023 arrivers will be:\u00a0<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The regime will apply for a maximum of five years. The possibility of extending for a further five has been withdrawn;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxpayers must be in possession of\u00a0 high qualification or specialisation requirements;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Beneficiaries must not have been resident in Italy for the previous three tax periods;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The tax reduction under the new regime will be 50 percent (as opposed to the current\u00a0 70%\/90% reduction;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It appears there will be an annual upper income limit of 600,000 euros.\u00a0 Income over that amount will not be elegible for the relief;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: var( --e-global-color-text ); background-color: var( --e-global-color-8321d3c );\">For employees there must be a new relationship of employment with a different employer from the foreign employer before the transfer to Italy. The new rules also appear to exclude employees of an Italian company belonging to same group of companies as their former foreign employer. But this condition is not, at present clear;\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The work activity must be carried out for the greater part of the tax year from Italian territory, in line with the current regime.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Impatriated workers will be subject to clawback of the tax relief, with interest, but apparently without penalties, if they do not maintain their tax residence in Italy for the full five year period.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">The government responding to critism on the grounds of the potential (illegal) retroactive effect of the legislation, especially as regards workers who have moved to Italy in the second half of FY 2023, has amended the draft text of the legisation, such that the old rules will continue to apply to people who have registered a transfer of residence with an Italian Comune on or before the end of December 2023. Registering as resident prior to 31 December 2023 will, if the legislation is approved as drafted, allow access to the current version of the regime, even though the worker is not\u00a0 tax resident in Italy for FY 2023, under the Italian <a href=\"http:\/\/159.65.127.138\/italian-tax-residence\/\">test of residence<\/a>,\u00a0 which is based on a 183 day test.<\/span><\/p><p><span style=\"font-weight: 400;\">The current rules for researchers, university professors and sports workers remain unchanged.<\/span><\/p><p><span style=\"font-weight: 400; color: var( --e-global-color-text ); background-color: var( --e-global-color-8321d3c );\">Pending the Parliamentary approval process, all the above is to be treated as a draft proposal for reform of the Impatriates Regime. It is not yet law.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1da4bfe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1da4bfe\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d57f430\" data-id=\"d57f430\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4e5fe90 elementor-widget elementor-widget-text-editor\" data-id=\"4e5fe90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2><span style=\"font-weight: 400; color: #080a38; background-color: var( --e-global-color-8321d3c );\">Transfer of corporate residence<\/span><\/h2>\n<p>The new rules intend to provide an incentive for the carrying out of economic activities in Italy State by way of a tax incentive. This will consist of a reduction in the computation of taxable profits for the purposes of income taxes of 50 percent. This will apply to entities carrying on business activities and to professional associations currently working abroad and who transfer their activities to Italy. to Italy and previously carried out in a foreign country outside the European Union or the European Economic Area.<\/p>\n<p><\/p>\n<p><span style=\"font-weight: 400;\">The relief applies in the tax period in which the transfer takes place and for the five following Clawback of the tax benefits also applies the activity which has been transferred to Italy is&nbsp; subsequently transferred to a state not belonging to the European Union and the European Economic Area during the period in which the benefit applies or within ten tax periods from the end of the relief regime.&nbsp;<\/span><\/p>\n<p><\/p>\n<p><span style=\"font-weight: 400;\">The activities must have been carried out outside Italy for 24 months prior to the transfer.<\/span><\/p>\n<p><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-424796e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"424796e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1c84d84\" data-id=\"1c84d84\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f3703b5 elementor-widget elementor-widget-text-editor\" data-id=\"f3703b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2><span style=\"font-weight: 400; background-color: var( --e-global-color-8321d3c );\">Tax residency<\/span><\/h2><p><span style=\"font-weight: 400;\">For individuals the civil law concept of residence will be replaced with a criterion of a substantial nature, in which residence is the place where the taxpayer&#8217;s personal and family relationships are closest and\/or a test of physical presence in the territory of the State. The civil law rules on residence remain unchanged.\u00a0<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">The new test of tax residence will depend on whether the criteria are satisfied for the greater part of the tax year also taking into account non-consecutive periods. Fractions of days will be taken into account under the physical presence test.\u00a0<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">With regard to corporate residence of legal persons, references to the &#8220;main object of the company test\u201d, which has given rise to disputes and risk of double taxation, and to the criterion of the \u201cseat of administration\u201d will be eliminated. Corporate residence will therefore depend on three alternative tests.<\/span><\/p><p>\u00a0<\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">the place of the &#8220;registered office&#8221;;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">the &#8220;place of effective management&#8221;;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The \u201cplace of principal ordinary management&#8221;.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">The latter two tests of residence represent a move to more of a \u201csubstance over form\u201d approach to determining a company\u2019s tax residence.\u00a0 The tests are designed to look at the place where strategic decisions are taken and the management activities of the company are actually carried out.\u00a0\u00a0<\/span><\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a2dc206 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a2dc206\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b7e142d\" data-id=\"b7e142d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4dd5ecb elementor-widget elementor-widget-text-editor\" data-id=\"4dd5ecb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2><span style=\"font-weight: 400; color: var( --e-global-color-text ); background-color: var( --e-global-color-8321d3c );\">\u00a0<\/span>Next Steps<\/h2><p><span style=\"font-weight: 400;\">The draft bill needs to go through the Parliamentary approval process which may result in modification, or indeed complete exclusion, of the government\u2019s proposals, over forthcoming weeks. Once the Parliamentary approval process is complete, it is expected that the Tax Agency will issue operating guidelines.\u00a0<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">We will update this post as further details emerge.<\/span><\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Reform of the Impatriates Regime \u00a0 The Italian Council of Ministers has approved approved the final draft text of the law modifying the Impatriates Regime.\u00a0 See this article for the latest information Italian Council of Ministers Press release n. 54 of 16 October&nbsp; 2023Reform of the Italian Impatriates Regime, Tax Residence Test and incentive for [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":780,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,7,54],"tags":[15,20,56,78,80,154,155],"class_list":["post-4626","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-technical-update","category-technical-resource","category-blog","tag-italy","tag-tax","tag-italy-tax","tag-tax-reliefs","tag-tax-residence","tag-impatriates","tag-impatriates-relief"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Reform of the Italian Impatriates Regime, Tax Residence Test and Incentives for Transfers of Businesses to Italy. | Taxing.It<\/title>\n<meta name=\"description\" content=\"Reform of the Impatriates Regime \u00a0 The Italian Council of Ministers has approved approved the final draft text of the law modifying the 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