Legal & Taxation: Key Questions & Answers

Written by our tax expert Dottore Commercialista Raffaele Marino Legal residency vs. tax residency in Italy Tax residence in Italy is acquired in the presence of one of the following criteria: Be registered in the resident population registry for most of the tax period   Have a domicile in Italy, Have residency in Italy The concepts of domicile and residence are alternative to  each  other. We canContinue reading “Legal & Taxation: Key Questions & Answers”

New tax regime in Italy, “Regime impatriati”

Law Decree No. 34 of April 30, 2019, also called “Regime impatriati” entered into force on May 1, 2019, and introduced new tax incentives referring to inbound workers, entrepreneurs, researchers, and professors who transfer their tax residence in Italy starting from 2020. The new provisions are aimed at attracting individuals (including wealthy individuals) and newContinue reading “New tax regime in Italy, “Regime impatriati””