On this month’s issue of “Il Corriere delle paghe – Il Sole 24 Ore”, Daniela Ghislandi and Luca Barbieri examine the new taxation system for “impatriates”.
What are terms and conditions for its application? The article also includes practical examples and focus on expat teachers and researchers returning to Italy.
“.. after the 3rd of July, 2019, this taxation system may therefore be applied on condition that the employee:
› wasn’t resident in Italy during the two tax periods prior to the transfer;
› commits to reside in Italy for at least two years;
…
“Impatriates” are no longer require to estabilish an employment relationship with an employer resident in the Italian territory
…”
Full article on the June issue of “Il Corriere delle paghe - il Sole 24 ore”