“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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