{"id":5934,"date":"2024-08-13T12:02:45","date_gmt":"2024-08-13T10:02:45","guid":{"rendered":"https:\/\/taxing.it\/?p=5934"},"modified":"2024-08-13T12:12:53","modified_gmt":"2024-08-13T10:12:53","slug":"translation-of-post-2024-impatriates-relief-base-legislation","status":"publish","type":"post","link":"https:\/\/taxing.it\/it\/translation-of-post-2024-impatriates-relief-base-legislation\/","title":{"rendered":"Translation of Post 2024 Impatriates Relief – Base Legislation"},"content":{"rendered":"
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<\/p>\n

This is a fairly literal translation into English of the Italian legislation implementing the Impatriates Relief<\/a>\u00a0in its post 2023 version.<\/p>\n

 <\/p>\n

The text is given simply as a courtesy and should not be relied upon for any decision on whether the Relief applies in any particular circumstances since it must be read together with Tax Agency guidance which may be forthcoming in future. It may also be interpreted\u00a0 in accordance with the pre-exisiting legislation governing the “rientro dei cervelli” (anti-brain drain ) incentives.<\/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

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LEGISLATIVE DECREE Dec. 27, 2023, No. 209\u00a0<\/span><\/h2>

Implementation of tax reform in international taxation. (23G00222) (OJ General Series No. 301 of 28-12-2023)<\/strong><\/p>

\u00a0<\/strong><\/p>

Effective date of the measure: 29\/12\/2023<\/span>\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

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Article 5\u00a0 New tax relief regime in favour of impatriated workers\u00a0<\/strong><\/p>

\u00a0<\/p>

1. Income from employment, income assimilated to that of subordinate employment, and income from self employment deriving from the exercise of an art and profession, produced in Italy by a worker who transfers their residence to the territory of the State pursuant to article 2 of the Consolidated Income Tax Code<\/a> contained in Decree of the President of the Republic 22 December 1986, no.\u00a0 917, within the annual limit of 600,000 euros, forms part of total\u00a0 income within the limit of 50 percent of the relevant amount if the following conditions are met:\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

\u00a0<\/p>

a) the worker undertakes to reside for tax purposes in Italy for a period of time corresponding to that referred to in paragraph 3, second sentence.<\/span><\/p>

\u00a0<\/span><\/p>

\u00a0<\/p>

b) the worker was not tax resident in Italy in the three tax periods preceding their transfer. \u00a0 If the worker carries out their work activity in the territory of the State\u00a0 in favour of the same person for whom they were employed abroad before the transfer or in favour of a person belonging to the same group, the minimum foreign permanence requirement is:\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

\u00a0<\/p>

\u00a0 \u00a0 \u00a0 \u00a01) six tax periods, if the worker was not formerly employed in Italy in favour of the same person or of a person belonging to the same group as him;\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

\u00a0<\/p>

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span> 2) seven tax periods, if the worker, before their move abroad, was employed in Italy in favour of\u00a0 the same person or of a person belonging to his same group;\u00a0<\/span><\/p>

\u00a0<\/p>

c) the work activity is carried out for the majority of the tax period in the territory of the Italian State;<\/span><\/p>

\u00a0<\/span><\/p>

d) the workers meet the requirements of high qualification or specialisation as defined by the decree legislative 28 June 2012, no.\u00a0 108 and by legislative decree 9 November 2007, no. 206.\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

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2. For the purposes of paragraph 1, letter b), there are to be considered as belonging to the same group entities between whom there is a relationship of direct or indirect control pursuant to article 2359, first paragraph, number 1), of the Civil code or that, pursuant to the same regulation, are subject to common direct or indirect control by another party.<\/span>\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

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3. The provisions of this article apply from the tax period in which the transfer of residence to Italy takes place and in the four subsequent tax periods.\u00a0<\/span><\/p>\n

 <\/p>\n

If tax residence in Italy is not maintained for at least four years, the worker shall lose any benefits and action shall be taken for the recovery of tax benefits already received, with application of the relevant interest.\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

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4. The percentage referred to in paragraph 1 is reduced to 40 percent in following cases:\u00a0<\/span><\/p>\n

\u00a0<\/span><\/p>\n

a) the worker transfers to Italy with a minor child;\u00a0<\/span><\/p>\n

\u00a0<\/span><\/p>\n

b) in the event of the birth of a child or the adoption of a minor during the period of application of the regime referred to in this article. In this case the benefit referred to in this paragraph will apply the tax period in progress at the time of birth or adoption and for the remaining time the relief referred to in paragraph 3, first sentence, applies.<\/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

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5. <\/span>The increased relief referred to in paragraph 4 applies on the condition that, during the period the worker benefits from the regime, the minor child, or the adopted minor, is resident in the territory of the State.\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

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6. For the purposes of verifying the existence of the condition provided for by paragraph 1, letter b), in relation to the tax periods prior to the date of entry into force of this decree, Italian citizens are considered to reside abroad if they have been registered in the Registry of Italians Residing Abroad (AIRE) or have been tax resident in another State pursuant to a\u00a0<\/span>convention against double taxation on income.\u00a0\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

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7. The provisions of this article apply in compliance of the conditions and limits of Regulation (EU) 1407\/2013 of Commission, of 18 December 2013, relating to the application of articles 107 and 108 of the Treaty on the Functioning of the European Union\u00a0<\/span>to de minimis state aid, of Regulation (EU) 1408\/2013 of Commission, of 18\u00a0 December 2013, relating to the application of articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis state aid in the agricultural sector, and of Regulation (EU)\u00a0<\/span>717\/2014 of the Commission, of 27 June 2014, relative to the application of Articles 107 and 108 of the Treaty on Functioning of the European Union on de minimis state aid in the sector <\/span>of fishing and aquaculture.\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

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8. The provisions of this article apply in favour of taxpayers\u00a0 who transfer their tax residence to Italy with effect from the 2024 tax period, without prejudice to the provisions of paragraphs 9,\u00a0<\/span>second period, and 10.\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

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9. From the date of entry into force of this Decree, article 16 of the Legislative Decree of 14 September 2015, no. 147, and article 5, paragraphs 2-bis, 2-ter and 2-quater, of Legislative Decree 30 April 2019, no. 34, converted, with amendments, by Law 28 June 2019, no. 58 are repealed.<\/span><\/p>\n

 <\/p>\n

However, the provisions referred to in the first sentence\u00a0 continue to find application towards taxpayers who transferred their registered residence to Italy by the 31st December 2023 or, for sports work relationships, who have stipulated the relevant contract by the same date.\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

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10. For individuals who transfer their registered residence in the year 2024, the provisions of this article apply for a further three tax periods, if the taxpayer became the owner, by the 31st December 2023 and, in any case, in the twelve months preceding the\u00a0 transfer, of a residential real estate unit used as a main residence in Italy. In this case the income referred to in paragraph 1, form part of taxable income limited to 50 percent of <\/span>their amount <\/span>in those further three tax periods.<\/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<\/div>","protected":false},"excerpt":{"rendered":"

This is a fairly literal translation into English of the Italian legislation implementing the Impatriates Relief\u00a0in its post 2023 version.   The text is given simply as a courtesy and should not be relied upon for any decision on whether the Relief applies in any particular circumstances since it must be read together with Tax […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[99,109,151,689],"tags":[],"class_list":["post-5934","post","type-post","status-publish","format-standard","hentry","category-tax-reliefs","category-working-in-italy","category-income-tax-for-individuals","category-special-tax-regime"],"yoast_head":"\nTranslation of Post 2024 Impatriates Relief - Base Legislation | Taxing.It<\/title>\n<meta name=\"description\" content=\"This is a fairly literal translation into English of the Italian legislation implementing the Impatriates Relief\u00a0in its post 2023 version.   The text\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxing.it\/it\/translation-of-post-2024-impatriates-relief-base-legislation\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Translation of Post 2024 Impatriates Relief - 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