{"id":547,"date":"2022-10-26T10:47:59","date_gmt":"2022-10-26T08:47:59","guid":{"rendered":"http:\/\/159.65.127.138\/?p=547"},"modified":"2026-01-22T14:23:21","modified_gmt":"2026-01-22T13:23:21","slug":"tax-break-to-attract-human-capital-to-italy","status":"publish","type":"post","link":"https:\/\/taxing.it\/it\/tax-break-to-attract-human-capital-to-italy\/","title":{"rendered":"&#8220;Impatriates&#8221; &#8211; 70%\/90% Tax break to attract &#8220;human capital&#8221; to Italy &#8211; pre 2024 Rules"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"547\" class=\"elementor elementor-547\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7b7f4e6 animated-slow e-flex e-con-boxed elementor-invisible e-con e-parent\" data-id=\"7b7f4e6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;zoomIn&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-d28aa07 e-con-full e-flex e-con e-child\" data-id=\"d28aa07\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cf29acc elementor-widget elementor-widget-text-editor\" data-id=\"cf29acc\" 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><strong>The Italian Council of Ministers in a Press Release no 54 of 16 October 2023 proposed a significant\u00a0\u00a0reform of the Italian Impatriates Regime.\u00a0 The reform was enacted by Legislative Decree Dec. 27, 2023, No. 209 which was published in the<a href=\"https:\/\/www.gazzettaufficiale.it\/atto\/serie_generale\/caricaDettaglioAtto\/originario?atto.dataPubblicazioneGazzetta=2023-12-28&amp;atto.codiceRedazionale=23G00222&amp;elenco30giorni=true\" target=\"_blank\" rel=\"noopener\">\u00a0Official Gazette (OG General Series No. 301 of 28-12-2023)<\/a>\u00a0and is stated to enter force from 1 January 2024.\u00a0<\/strong><\/p><p><strong>The new rules apply to those workers who transfer their tax residency to Italy with effect from FY 2024. Details of the<a href=\"https:\/\/taxing.it\/it\/italian-impatriates-regime-2024\/\"> new post 2024 rules<\/a> can be read here\u00a0<\/strong><\/p><p><strong>The old rules\u00a0are abolished from that date but continue to apply to workers who registered as resident in Italy on or before 31 December 2023.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ccfd7fe e-flex e-con-boxed e-con e-parent\" data-id=\"ccfd7fe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2985d34 e-con-full e-flex e-con e-child\" data-id=\"2985d34\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-50168b6 elementor-widget elementor-widget-text-editor\" data-id=\"50168b6\" 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-family: 'Noto Sans', sans-serif; font-size: 1.5rem; font-weight: bold;\">Conditions for the relief<\/span><\/h2><ul><li>A University decree\/highly specialized qualification. This condition does not apply for Italian citizens. If you have a degree from outside Italy you should\u00a0 request a <i>Dichiarazione di Valore <\/i>from the Italian consulate for the jurisdiction in which the institution awarding your degree is situated. This a certification that the degree is bona fide;<\/li><li>The work is performed <b>prevalently<\/b> in Italy.\u00a0 This is generally interpreted as requiring that you spend more time, in any tax year, working in Italy than anywhere else;<\/li><li>You must have been tax resident outside Italy in for two full tax periods preceding the year in which you transfer to Italy.<\/li><li>Non Italian citizens who are citizens of a country with which Italy has a <a href=\"http:\/\/159.65.127.138\/list-of-italys-double-tax-treaties-income-tax\/\">double tax treaty<\/a>\u00a0 need to be in a position to prove that they were working outside Italy for two full tax years, or studying full time abroad for the same period.\u00a0 People studying at Italian institutions prior to starting work in Italy do not appear to qualify for the relief.<\/li><li>You must commit to reside in Italy for at least two years &#8211; this means, according to the Tax Agency, you must remain tax resident in Italy for two full tax years and work in Italy for the greater part of those two years,\u00a0 or risk losing the relief and paying the extra tax due plus normal penalties;<\/li><li>You need to be tax resident in Italy for the whole of the first tax year in which you start work, otherwise the relief will not take effect until the start of the next calendar year. If you move in the latter half of any year, you will pay tax in full on any earnings for the year you move and the relief will not be available until the start of the following year (and that will be the first of the five for which the relief applies);<\/li><li>According to Tax Agency guidelines, moving your residence to Italy must be made in connection with a new job.\u00a0 It must be a new job, not a continuation of a prior employment carried outside Italy. This condition appears to apply only to individuals in employment not self employment and it is not clear if it applies only to individuals who have been previously resident and working Italy who transfer back to Italy after a period of working on assignment for a group of companies.<\/li><li>If you are self employed you cannot use, in the Tax Agency&#8217;s view, the Regime Forfettario in the first year(s) of tax residence and then switch to the Impatriates&#8217; Regime for the remainder of the five year term.\u00a0 \u00a0If you go over the Euro 85,000 threshold on the Regime Forfettario in any year you go on to the normal regime for the self employed without being able to benefit from the Impatriates Regime, even if you are still in the first five year period of Italian Residence.<\/li><\/ul><div>The conditions for the relief are intricate and need to be verified on an individual basis, case by case. The definition of the conditions is often the subject to a technical analysis of the legislation, Tax Agency guidance and court decisions.<span style=\"background-color: var( --e-global-color-20b649b6 );\">\u00a0<\/span><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7a59ea0 e-flex e-con-boxed e-con e-parent\" data-id=\"7a59ea0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-ec5b878 e-con-full e-flex e-con e-child\" data-id=\"ec5b878\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-11a9070 elementor-widget elementor-widget-text-editor\" data-id=\"11a9070\" 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-family: 'Noto Sans', sans-serif; font-size: 1.5rem; font-weight: bold; background-color: var( --e-global-color-20b649b6 );\">Social Security and Wealth Tax<\/span><\/h2><p>The exemption applies only to income taxes. It does not apply to statutory social security contributions (pension and healthcare) for employees which will be calculated on 100% of salary.<\/p><p>\u00a0<\/p><p>In <a href=\"https:\/\/www.inps.it\/it\/it\/inps-comunica\/atti\/circolari-messaggi-e-normativa\/dettaglio.circolari-e-messaggi.2023.06.circolare-numero-52-del-07-06-2023_14174.html\" target=\"_blank\" rel=\"noopener\">Circular number 52 of 7 June 2023<\/a>, the Italian Social Security Institute (INPS) has confirmed that for certain self employed workers the social security basis is the same as that the reduced basis used to calculate the income tax &#8211; i.e. the reduced basis by virtue of the Impatriates Relief.\u00a0 \u00a0The circular makes reference to the former Impatriates Regime, but it is believed that the reduction (50% or 60%) will continue to apply\u00a0 from FY 2024 onward.\u00a0<\/p><p>\u00a0<\/p><p>Nor does the special regime provide any exemption from Italy&#8217;s foreign asset reporting requirements or reduction of\u00a0\u00a0<a href=\"http:\/\/159.65.127.138\/197-2\/\" target=\"_blank\" rel=\"noopener\">wealth tax<\/a>\u00a0generally applicable to people who are tax resident in Italy for any year.<span style=\"background-color: var( --e-global-color-20b649b6 );\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4c38136 e-flex e-con-boxed e-con e-parent\" data-id=\"4c38136\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8b90d9a e-con-full e-flex e-con e-child\" data-id=\"8b90d9a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e67b324 elementor-widget elementor-widget-text-editor\" data-id=\"e67b324\" 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>Extension for a further five years<\/h2><p>The income tax exemption applies for a further five tax periods following the end of the first five year period to an individual worker:<\/p><p>with at least one minor (under 18) or dependent\u00a0 (over 18 but earning less that the relevant annual financial thresholds for children; OR<br \/>who becomes the owner of at least one residential property in Italy after moving (or in the\u00a0 12 month period prior to becoming tax resident);<\/p><p>During the extension period, the tax exemption drops to 50%, but can increase to 90% for impatriates who at the end of that period have at least three dependent children under the age of 18.<\/p><p>As regards pre 2020 arrivers, the possibility has been granted for them to extend the relief for the further five year period,\u00a0subject to payment of an amount equal to 10% or 5% &#8211; depending on the requirements possessed &#8211; of the facilitated income relating to the year preceding that in which the option is exercised. The measure does not apply to professional sportsmen and women.\u00a0\u00a0Payment needs to be made by 30 June of the year following the year in which the first period of use of the &#8220;expatriate workers&#8221; scheme ended.\u00a0\u00a0The employee should ask their employer to take advantage of the extension by means of a specific written request prior to the start of the second five year period.<\/p><p>The possibility of extension for pre 2020 arrivers is limited in the legislation to Italian citizens registered in the AIRE prior to the move at the outset of the first five year term and other EU citizens only. Non EU citizens may anyway have the right to extension dependent on non discrimination provisions of Italy&#8217;s treaties with certain other countries.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-92470bf e-flex e-con-boxed e-con e-parent\" data-id=\"92470bf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-162bcec e-con-full e-flex e-con e-child\" data-id=\"162bcec\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-34ffe76 elementor-widget elementor-widget-text-editor\" data-id=\"34ffe76\" 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>How to claim the relief<\/h2><p>If you are an employee you should make a written request (self certifying that you meet all the requisites) to your employer, ideally before receipt of your first instalment of annual salary in the first tax year that the relief applies &#8211; although adjustment via a future payslip for the same year may be possible.\u00a0 \u00a0For the self-employed (and those employees who have not presented the letter of request in time) the benefit can be claimed in the first (but no later, according to the Tax Agency) annual tax return which will generate the refund either via a payslip, a\u00a0 refund from the authorities, or a credit to offset future tax liabilities. We can assist with the refund\/credit claim.<\/p><p>If you would like advice on whether you qualify for the relief and\/or a the self-certification request\u00a0 you need to give to your employer please <a href=\"https:\/\/taxing.it\/it\/contact-us\/\" target=\"_blank\" rel=\"noopener\">get in touch.<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e567198 e-flex e-con-boxed e-con e-parent\" data-id=\"e567198\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-bce472d e-con-full e-flex e-con e-child\" data-id=\"bce472d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0f74a2a elementor-widget elementor-widget-text-editor\" data-id=\"0f74a2a\" 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>Legislation and guidance (mainly in Italian)<\/h2><div data-article-title=\"link Articolo 5 del decreto legge n. 34 del 2019\" data-article-id=\"1710640\" data-article-version=\"1.0\" data-article-tooltip=\"\">\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3d57b31 e-flex e-con-boxed e-con e-parent\" data-id=\"3d57b31\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-5956cad e-con-full e-flex e-con e-child\" data-id=\"5956cad\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f9bd9d3 elementor-widget elementor-widget-text-editor\" data-id=\"f9bd9d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3>Legislation<\/h3><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/1710521\/articolo+16+del+dlgs+147+del+2015.pdf\/06b1ca4e-9a2f-b742-8fcb-5957017afba2\" target=\"_blank\" rel=\"noopener\">Article 16 of\u00a0 legislative del decree no. 147 \/2015<\/a><\/p><p><a href=\"https:\/\/taxing.it\/it\/translation-of-impatriates-relief-base-legislation\/\">Translation in English of the above<\/a><\/p><p>Decreto 26 maggio 2016<\/p><p><a href=\"http:\/\/Identification of the categories of beneficiaries of the tax incentives referred to in Article 2 of Law No. 238 of 30 December 2010.\">Decree of 03\/06\/2011\u00a0<\/a>\u00a0Identification of the categories of beneficiaries of the tax incentives referred to in Article 2 of Law No. 238 of 30 December 2010.\u00a0<\/p><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/1710521\/Decreto+del+26_05_2016+-+Min.+Economia+e+Finanze.pdf\/c6d7dbcb-0a7b-ed3e-05aa-2eac0b1b4e8d\" target=\"_blank\" rel=\"noopener\">Decree 26 May 2016\u00a0<\/a> Min. Economia Provisions implementing the special scheme for Impatriated workers, referred to in Article 16 of Legislative Decree 14 September 2015, no. 147<\/p><div data-article-title=\"link Articolo 5 del decreto legge n. 34 del 2019\" data-article-id=\"1710640\" data-article-version=\"1.0\" data-article-tooltip=\"\"><p><i aria-hidden=\"true\"><\/i><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/1710521\/articolo+5+del+dl+34+del+2019.pdf\/ee965b2a-68be-9c38-1e33-3f5760f29a24\" target=\"_blank\" rel=\"noopener\">Article 5 Decree law no. 34 \/2019<\/a><\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-20eb890 e-flex e-con-boxed e-con e-parent\" data-id=\"20eb890\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2ae377e e-con-full e-flex e-con e-child\" data-id=\"2ae377e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-59d9eea elementor-widget elementor-widget-text-editor\" data-id=\"59d9eea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3>Ministerial Guidance<\/h3><div data-article-title=\"link Articolo 16 del decreto legislativo n. 147 del 2015\" data-article-id=\"1710604\" data-article-version=\"1.0\" data-article-tooltip=\"\"><div><p><a href=\"https:\/\/www.governo.it\/it\/articolo\/comunicato-stampa-del-consiglio-dei-ministri-n-54\/23937\" target=\"_blank\" rel=\"noopener\">Italian Council of Ministers Press release n. 54 of 16 October\u00a0 2023<\/a><\/p><\/div><\/div><div data-article-title=\"link Articolo 5 del decreto legge n. 34 del 2019\" data-article-id=\"1710640\" data-article-version=\"1.0\" data-article-tooltip=\"\">\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-841d1e4 e-flex e-con-boxed e-con e-parent\" data-id=\"841d1e4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-cdf4840 e-con-full e-flex e-con e-child\" data-id=\"cdf4840\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c160715 elementor-widget elementor-widget-text-editor\" data-id=\"c160715\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3><span style=\"font-family: 'Noto Sans', sans-serif; font-size: 1.5rem; font-weight: bold;\">Tax Agency Guidelines and Further Reading<\/span><\/h3><div data-article-title=\"link Articolo 5 del decreto legge n. 34 del 2019\" data-article-id=\"1710640\" data-article-version=\"1.0\" data-article-tooltip=\"\"><div data-article-title=\"link Articolo 5 del decreto legge n. 34 del 2019\" data-article-id=\"1710640\" data-article-version=\"1.0\" data-article-tooltip=\"\"><div><div data-article-title=\"Circolare n. 17 del 23 maggio 2017\" data-article-id=\"1710745\" data-article-version=\"1.0\" data-article-tooltip=\"\"><div><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/web\/guest\/normativa-e-prassi2-cittadini\">Italian Tax Agency Website<\/a><\/p><p><i aria-hidden=\"true\"><\/i><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/297873\/Circolare+n.+17+del+23+maggio+2017_CIRCOLARE+REGIMI+AGEVOLATIVI+PER+PERSONE+FISICHE+CHE+TRASFERISCONO+LA+RESIDENZA+FISCALE+IN+ITALIA+-REGISTRO+CIRCOLARI.0000017.23-05-2017-U+%282%29.pdf\/8c361223-0cf1-b41b-be4a-db33664d5855\" target=\"_blank\" rel=\"noopener\">Tax Agency Circular no 17 \/E of 23 May 2017<\/a> \u2013 Regimi agevolativi per persone fisiche che trasferiscono la residenza fiscale in Italia<\/p><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/2957155\/Circolare+n.+33+del+28122020.pdf\/e22ac901-2a2c-e580-5516-9b2725a760b3\" target=\"_blank\" rel=\"noopener\">Tax Agency Circular no 33\/E of 28 December 2020<\/a><\/p><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/3288768\/Provvedimento_opzione_versamento_+impatriati_03_03_2021_protocollo.pdf\/b0eb3d5b-ab94-c178-5dba-e195f5c79ce5#:~:text=Il%20presente%20provvedimento%20stabilisce%20che,relativi%20al%20periodo%20d'imposta\">Order (<em>Provvedimento<\/em>) of the Director of the Revenue Agency of 3 March 2021, no.\u00a0 60353 &#8211; procedures for exercising the option to\u00a0 extend the impatriate workers regime, by employees and self-employed workers.<\/a><\/p><\/div><\/div><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/233483\/Tax+incentives+for+attracting+human+capital+in+Italy_Tax_incentives_for_attracting_human_capital_in_Italy.pdf\/f4a91a80-8ed0-92a5-0186-424a9013bfc3\" target=\"_blank\" rel=\"noopener\">Tax Agency Guidebook (in English) &#8211; incentives for attracting human capital to Italy<\/a><\/p><\/div><\/div><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/5476618\/Circolare+Smart+working+e+Frontalieri+18+ago+2023.pdf\/988122df-912b-afd1-8942-c2b20f0ab64c\" target=\"_blank\" rel=\"noopener\">Circular No. 25\/E 18 August 2023 &#8211; Tax treatment of remote work (&#8220;smart working&#8221;) and tax regulations for frontier workers. Updates pursuant to Law No. 83 of 13 June 2023<\/a><\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e719608 e-flex e-con-boxed e-con e-parent\" data-id=\"e719608\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e4814cd elementor-widget elementor-widget-menu-anchor\" data-id=\"e4814cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"IR2023Interpelli\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-de5d92e e-flex e-con-boxed e-con e-parent\" data-id=\"de5d92e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-0507f63 e-con-full e-flex e-con e-child\" data-id=\"0507f63\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-947f2c9 elementor-widget elementor-widget-text-editor\" data-id=\"947f2c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3>Interpello (Replies to Requests for Official Ruling)<\/h3><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/302236\/Risoluzione+n+72+del+26+settembre+2018_Risoluzione_72-E.pdf\/ee6e9686-6290-3564-1d41-5912eb5b5cae\">Resolution no. 72, 26 September 2018<\/a> \u2013 Work activity performed in Italy and abroad for companies belonging to a multinational group;<\/p><p><a href=\"https:\/\/www.eutekne.it\/Servizi\/BancaDati\/Recensione.aspx?IDRecen=701629&amp;vi=t\">Risposta no. 272 -114\/2018<\/a> Impatriates Regime not available where no &#8220;connection&#8221; between transfer of residence and new job in Italy. Taxpayer coming to Italy in search of new employment.<\/p><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/302294\/Risoluzione+n+51+del+6+luglio+2018_RISOLUZIONE+51+E.pdf\/6892e521-9111-d5eb-3ee7-3ede33e85f54\">Resolution no. 51, 6 July 2018 <\/a> \u2013 Tax residence abroad before impatriation &#8211; 2 complete tax years required;<\/p><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/2138217\/Risposta+n.+492+del+2019.pdf\/6efd231d-bbaa-24cf-b330-d7931a4f0c9b\">Risposta no. 492\/2019<\/a> &#8211; assignment to France &#8211; importance of lack of continuity &#8211; worker transferring to Italy with promotion to new level;<\/p><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/2138217\/Risposta+n.+495+del+2019.pdf\/113e84d9-07d6-fac3-959f-2be824e4aee9\">Risposta no. 495\/2019<\/a> &#8211; taxpayer coming from Ireland &#8211; taxed in full on first year (as non resident), commencement of special regime starting from first year of tax residence and following four years;<\/p><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/2138217\/Risposta+n.+497+del+2019.pdf\/23840410-5a81-4cbc-8abd-3320229f13ea\">Risposta no. 497\/2019<\/a> &#8211; taxpayer working abroad, not registered with the AIRE;<\/p><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/2316552\/Risposta+n.+59+del+2020.pdf\/f31140bc-23bd-45b8-4e02-41a060e03a1f\">Risposta no. 59\/2020<\/a> &#8211; Timing of the benefit &#8211; interaction between time of starting work and first year of tax residence &#8211; importance of claiming relief either by request to the employer or in tax return for first period of residence or lose &#8211; possibility of claiming relief for remaining years;<\/p><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/2138217\/Risposta+n.+497+del+2019.pdf\/23840410-5a81-4cbc-8abd-3320229f13ea\">Risposta no. 533\/2020<\/a> &#8211; Two years residence abroad for study purposes (Master&#8217;s Degree) not sufficient;<\/p><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/3057124\/Risposta+n.+42_2021.pdf\/15230421-e9f8-1a98-0989-eba1d9905988\"> Risposta no. 42\/2021<\/a> &#8211; Employee assigned abroad, returning to Italy &#8211; importance of non continuity;<\/p><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/3534876\/Risposta+all%27interpello+n.+407+del+16+giugno+2021.pdf\/a594d348-9f13-8b65-d245-46e97636aa26\">Risposta no. 407\/2021<\/a> Establishment of a single-member newco, attribution to the sole shareholder-manager of remuneration based on profits &#8211; access to the \u2018impatriates\u2019 regime not available as the set up of the structure is intended purely to obtain a tax advantage and for no valid commercial reason &#8211; abuse of law.<\/p><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/3654801\/Risposta+all%27interpello+n.+458+del+7+luglio+2021.pdf\/cbd513b5-a00f-89bf-ca1f-9d6cfefb8f75\">Risposta no. 458\/2021<\/a> &#8211; Tax treatment of income from employment paid to resident and non-resident individuals who due to the Covid emergency performed their work remotely in Italy, instead of the foreign country to which they had been posted and in which they usually worked (no discussion of availability of Impatriates&#8217; Relief);<\/p><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/3788714\/Risposta+all%27interpello+n.+596+del+16+settembre+2021.pdf\/b57029aa-e9fb-1fdc-0c47-7db50d4dd5c0\">Risposta no. 596\/2021 <\/a> &#8211; Impatriates&#8217; regime available for employees working remotely for non Italian companies.<\/p><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/3788714\/Risposta_626_27.09.2021.pdf\/52cd47fa-50b9-cc2d-928b-a8dc94be5aef\">Risposta no. 626\/2021<\/a> &#8211; Tax treatment of income from employment received by a nonresident individual who, due to the Covid emergency, performed their work remotely from Italy, instead of in the foreign country in which they were resident and normally working (no discussion of availability of Impatriates&#8217; Relief);<\/p><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/3844145\/Risposta+n+703+del+2021+%282%29.pdf\/f0742c9e-01f5-9095-f381-b4fef0210817#:~:text=La%20percentuale%20di%20tassazione%20dei,legge%2030%20dicembre%202020%2C%20n.\">Risposta no. 703\/2021<\/a> &#8211; requirements, exclusions and timings for taxpayers interested in the 5 year extension<\/p><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/4002792\/Risposta+n.+854_2021.pdf\/cd7e777c-8b28-8c55-969c-0413de15f3fa\">Risposta no. 854\/2021 <\/a>Application of Impatriates Regime to Stock Option plans<\/p><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/4256303\/Risposta_119_17.03.2022.pdf\/52a7eaae-0539-2bb7-dbe0-d1da47b57325\">Risposta no. 119\/2022 <\/a> &#8211; Return of employee from assignment abroad, continuing on same terms of employment, regime not applicable.<\/p><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/4256303\/Risposta_159_28.03.2022+%281%29.pdf\/9c6977b1-3d15-a73e-f8b1-ee772dfc7b49\">Risposta no. 159\/2022 <\/a> &#8211; Return of employee from assignment abroad, continuing on same terms of employment, regime not applicable &#8211; useful discussion of the &#8220;continuity&#8221; principal.<\/p><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/4335071\/Risposta_172_06.04.2022.pdf\/caa2c1ee-a329-904f-b468-581b36cef536\">Risposta no. 172\/2022<\/a> &#8211; UK citizen arriving pre-2020 admitted possibility of five year extension due to non discrimination provisions of EU\/Italy withdrawal agreement.<\/p><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/4495892\/Risposta+all%27interpello+n.+321+del+3+giugno+2022.pdf\/280fb7a7-4eda-b63c-458b-28c3eb9f1960\">Risposta n. 321\/2022<\/a> Dual Italian\/non EU citizen, a pre-2020 arriver, denied 5 year extension due to not having been registered in the AIRE prior to transfer to Italy.<\/p><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/4669513\/Risposta+all%27interpello+n.+460+del+20+settembre+2022.pdf\/fe997c1f-ac77-e3c2-deeb-c1997d10fb88\">Risposta no. 460\/2022<\/a> &#8211; The self employed cannot switch from <a href=\"http:\/\/159.65.127.138\/small-taxpayers-flat-rate-tax-regime\/\">Regime Forfettario<\/a> flat-rate scheme\u2019to Impatriates Relief in the first five years after transferring residence to Italy.<\/p><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/4988698\/Risposta+n.+190_2023.pdf\/eb10c718-1ff1-e3c3-c1ab-dac0ef3bc95c\">Risposta no. 190\/2023<\/a> &#8211; Application of the <a href=\"http:\/\/159.65.127.138\/small-taxpayers-flat-rate-tax-regime\/\">Regime Forfettario<\/a> flat-rate scheme\u2019 precludes subsequent access to Impatriates Regime and extension thereof.<\/p><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/6241342\/Risposta+n.+152_2024.pdf\/f4f2251e-eef9-d95d-4f4b-f71cfaae2d26\">Risposta n. 152\/2024<\/a> Access to Impatriates Regime denied for a taxpayer transferring to Italy to undertake an MBA course at an Italian University , even though the course involved workplace periods of (unremunerated) training\/stage.<\/p><p><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/6241342\/Risposta+n.+159_2024.pdf\/2a06bb59-75f0-ee43-7555-34b2771ffc0a\">Risposta no. 159\/2024<\/a> Impatriates Regime (and extension) can be applied for later years, even where for the first years after transfer to Italy, the taxpayer elected the special regime for HNWI&#8217;s under Article 24-bis of the Italian Tax Code, provided conditions for the Impatriates Regime were satisfied at time of transfer to Italy.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>The Italian Council of Ministers in a Press Release no 54 of 16 October 2023 proposed a significant\u00a0\u00a0reform of the Italian Impatriates Regime.\u00a0 The reform was enacted by Legislative Decree Dec. 27, 2023, No. 209 which was published in the\u00a0Official Gazette (OG General Series No. 301 of 28-12-2023)\u00a0and is stated to enter force from 1 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":790,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,7,99,109,151],"tags":[15,20,56,57,74,78,80,90,98,107,152,153,154,155],"class_list":["post-547","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-technical-update","category-technical-resource","category-tax-reliefs","category-working-in-italy","category-income-tax-for-individuals","tag-italy","tag-tax","tag-italy-tax","tag-working-in-italy","tag-income-tax","tag-tax-reliefs","tag-tax-residence","tag-employee","tag-impatriati","tag-italy-tax-guide","tag-rientro-dei-cervelli","tag-tax-relief","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>&quot;Impatriates&quot; 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