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New rules on tax residence of individuals
The Legislative Decree no. 209 of 27 th December 2023 provides for certain amendments to the criteria of tax residence in Italy in art. 2 of the TUIR. In particular, as of 2024, individuals shall be considered as tax resident in Italy if, for the greater part of the fiscal year, including fractions of a…
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Tax expat benefit – inbound workers regime amendments
From 2024, the newly enacted regime provides for a new and more restrictive set of rules in order to benefit from the Italian inbound workers regime. In particular, the new inbound workers regime shall apply: The income exemption is equal to 50% (that can be raised to 60% where certain conditions are met) and applies…
