General News

11 mars 2021

SPORTIVI PROFESSIONISTI IMPATRIATI

Istituito il codice tributo (“1900″) per il versamento del contributo pari allo 0,5% dell’imponibile per l’adesione al regime agevolato. Entro il 15 marzo 2021 il versamento dovuto per l’anno 2019. https://www.agenziaentrate.gov.it/portale/documents/20143/3288760/RISOLUZIONE_n_17_del_10_03_2021.pdf/6c1e519d-02ff-a855-1cca-2c51dbed8abe

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“IMPATRIATI” – EMPLOYEES RETURNING TO ITALY FROM FOREIGN SECONDMENT

Italian Tax Agency has published their response to ruling no. 136 of 2 March 2021. More details about the possibility to benefit from the special tax regime for those employees returning to Italy after a foreign secondment.  The situation is however still quite complex. https://www.agenziaentrate.gov.it/portale/documents/20143/0/Risposta_136_02.03.2021.pdf/89eb707b-7151-0c33-4704-e8f87390917b

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“IMPATRIATI” SPECIAL TAX REGIME – OPTION TO EXTEND THE TAX REGIME PERIOD FROM 5 TO 10 YEARS

On 3 March 2021 the Italian Tax Agency has published the details of the procedure to extend up to 10 years the special tax regime also for those “impatriati” who had moved to Italy prior to 30 April 2019. Those whose special regime expired on …

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