{"id":8184,"date":"2025-03-06T09:39:43","date_gmt":"2025-03-06T07:39:43","guid":{"rendered":"https:\/\/www.studiocv.com\/service\/tax-benefits-for-repatriated-workers\/"},"modified":"2025-03-26T16:56:22","modified_gmt":"2025-03-26T16:56:22","slug":"tax-benefits-for-repatriated-workers","status":"publish","type":"page","link":"https:\/\/www.studiocv.com\/en\/employment-advisory-services\/tax-benefits-for-repatriated-workers\/","title":{"rendered":"Tax Benefits for Repatriated Workers"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"8184\" class=\"elementor elementor-8184 elementor-7447\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section data-section-luminosity=\"dark\" class=\"elementor-section elementor-top-section elementor-element elementor-element-a33e992 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a33e992\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-28efe6f\" data-id=\"28efe6f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ff535ae elementor-widget__width-auto elementor-align-left elementor-widget elementor-widget-ld_icon_box\" data-id=\"ff535ae\" data-element_type=\"widget\" data-widget_type=\"ld_icon_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\t<div id=\"ld_icon_box_ff535ae\" class=\"iconbox d-flex flex-grow-1 pos-rel flex-wrap align-items-center iconbox-inline\"   >\n\n\t\t\t\t\n\t\t\t\t<div class=\"iconbox-icon-wrap  \"><div class=\"iconbox-icon-container d-inline-flex   \"><\/div><\/div>\n\t\t\t\t<p class=\"lqd-iconbox-heading \" >Service <\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t<p><\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t<a href=\"\/en\/employment-advisory-services\/\" class=\"lqd-overlay z-index-2\" target=\"_self\" rel=\"nofollow\" aria-label=\"Service\"><\/a>\n\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46740bb elementor-widget elementor-widget-hub_fancy_heading\" data-id=\"46740bb\" data-element_type=\"widget\" data-widget_type=\"hub_fancy_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div id=\"ld-fancy-heading-6aa54f7777d31\" class=\"ld-fancy-heading pos-rel\">\n\t\t\t<h1 class=\"ld-fh-element d-inline-block pos-rel  elementor-heading-title lqd-highlight-classic lqd-highlight-grow-left h1\"  data-inview=\"true\" data-transition-delay=\"true\" data-delay-options=\"{&quot;elements&quot;:&quot;.lqd-highlight-inner&quot;,&quot;delayType&quot;:&quot;transition&quot;}\" > <span class=\"lqd-adv-txt-item elementor-repeater-item-a74fa9d\">Tax Benefits <br><\/span><span class=\"lqd-adv-txt-item elementor-repeater-item-0f27fcf\">for Repatriated Workers<\/span><\/h1>\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-1f1ea7d e-flex e-con-boxed e-con e-parent\" data-id=\"1f1ea7d\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-lqd-section-scroll=\"true\" class=\"lqd-css-sticky elementor-element elementor-element-e7af2b9 e-con-full elementor-hidden-mobile elementor-hidden-tablet e-flex e-con e-child\" style=\"top: auto; top: 30vh;\" data-id=\"e7af2b9\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bcfc5bb elementor-widget elementor-widget-heading\" data-id=\"bcfc5bb\" data-element_type=\"widget\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_offset&quot;:0,&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Service<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd2f0e2 elementor-widget elementor-widget-ld_custom_menu\" data-id=\"bd2f0e2\" data-element_type=\"widget\" data-widget_type=\"ld_custom_menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\t<div\t\t\t\tclass=\"lqd-fancy-menu lqd-custom-menu pos-rel menu-items-has-fill lqd-menu-td-none\"\n\t\t\t\t\t\t\t>\n\t\t\t\n\t\t\t\t\t\t<ul id=\"lqd-custom-menu-bd2f0e2\" class=\"reset-ul   \" itemtype=\"http:\/\/schema.org\/SiteNavigationElement\" itemscope=\"itemscope\"><li id=\"menu-item-7309\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7309\"><a href=\"https:\/\/www.studiocv.com\/consulenza-lavoro-stranieri\/consulenza-fiscale-societaria-del-lavoro-e-contabile\/\">Tax, corporate, labour and accounting advisory<\/a><\/li>\n<li id=\"menu-item-7586\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7586\"><a href=\"https:\/\/www.studiocv.com\/consulenza-lavoro-stranieri\/consulenza-controllo-di-gestione\/\">Planning and control for SMEs and Professionals<\/a><\/li>\n<li id=\"menu-item-7585\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7585\"><a href=\"https:\/\/www.studiocv.com\/consulenza-lavoro-stranieri\/gestione-crisi-di-impresa\/\">Managing Corporate Crisis<\/a><\/li>\n<li id=\"menu-item-7584\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7584\"><a href=\"https:\/\/www.studiocv.com\/consulenza-lavoro-stranieri\/agevolazioni-fiscali-per-lavoratori-impatriati\/\">Tax allowance for impatriates<\/a><\/li>\n<li id=\"menu-item-7583\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7583\"><a href=\"https:\/\/www.studiocv.com\/consulenza-lavoro-stranieri\/nuova-agevolazione-fiscale-lavoratori-impatriati\/\">Tax Benefits for Repatriated Workers<\/a><\/li>\n<\/ul>\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88735fc elementor-widget elementor-widget-heading\" data-id=\"88735fc\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Immigration<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73f126d elementor-widget elementor-widget-ld_custom_menu\" data-id=\"73f126d\" data-element_type=\"widget\" data-widget_type=\"ld_custom_menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\t<div\t\t\t\tclass=\"lqd-fancy-menu lqd-custom-menu pos-rel menu-items-has-fill lqd-menu-td-none\"\n\t\t\t\t\t\t\t>\n\t\t\t\n\t\t\t\t\t\t<ul id=\"lqd-custom-menu-73f126d\" class=\"reset-ul   \" itemtype=\"http:\/\/schema.org\/SiteNavigationElement\" itemscope=\"itemscope\"><li id=\"menu-item-7598\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7598\"><a href=\"https:\/\/www.studiocv.com\/consulenza-immigrazione-per-aziende\/rilascio-permessi-di-soggiorno\/\">Permit of Stay under Art.27 of the Consolidated Immigration Act<\/a><\/li>\n<li id=\"menu-item-7597\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7597\"><a href=\"https:\/\/www.studiocv.com\/consulenza-immigrazione-per-aziende\/rilascio-carta-blu-ue\/\">EU Blue Card under Art. 27-Quater Consolidated Immigration Act<\/a><\/li>\n<li id=\"menu-item-7632\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7632\"><a href=\"https:\/\/www.studiocv.com\/consulenza-immigrazione-per-aziende\/consulenza-visti-di-ingresso\/\">Entry Visas<\/a><\/li>\n<li id=\"menu-item-7631\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7631\"><a href=\"https:\/\/www.studiocv.com\/consulenza-immigrazione-per-aziende\/asseverazione-decreto-flussi-immigrazione\/\">Asseveration Pursuant to Art. 44 Legislative Decree 73\/2022<\/a><\/li>\n<\/ul>\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a064f1 elementor-align-left elementor-widget elementor-widget-ld_icon_box\" data-id=\"2a064f1\" data-element_type=\"widget\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_offset&quot;:50,&quot;sticky_effects_offset&quot;:2,&quot;sticky_anchor_link_offset&quot;:30,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\" data-widget_type=\"ld_icon_box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\t<div id=\"ld_icon_box_2a064f1\" class=\"iconbox d-flex flex-grow-1 pos-rel align-items-center iconbox-side iconbox-icon-shaped iconbox-circle\"   >\n\n\t\t\t\t\n\t\t\t\t<div class=\"iconbox-icon-wrap  \"><div class=\"iconbox-icon-container d-inline-flex pos-rel z-index-1 border-radius-circle\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-phone-alt\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M497.39 361.8l-112-48a24 24 0 0 0-28 6.9l-49.6 60.6A370.66 370.66 0 0 1 130.6 204.11l60.6-49.6a23.94 23.94 0 0 0 6.9-28l-48-112A24.16 24.16 0 0 0 122.6.61l-104 24A24 24 0 0 0 0 48c0 256.5 207.9 464 464 464a24 24 0 0 0 23.4-18.6l24-104a24.29 24.29 0 0 0-14.01-27.6z\"><\/path><\/svg><\/div><\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"contents \">\n\t\t\t\t\n\t\t\t\t<p class=\"lqd-iconbox-heading \" >Please contact us for a consultation: <\/p>\t\t\t\t<p><span style=\"font-size: 20px;color: #194453\">+39 02 48519867<\/span><\/p>\n\t\t\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<a href=\"tel:+390248519867\" class=\"lqd-overlay z-index-2\" target=\"_blank&quot;\" rel=\"nofollow\" aria-label=\"Please contact us for a consultation:\"><\/a>\n\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-12e28bd e-con-full e-flex e-con e-child\" data-id=\"12e28bd\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1b6c2e5 e-con-full e-flex e-con e-child\" data-id=\"1b6c2e5\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5c49442 e-con-full e-flex e-con e-child\" data-id=\"5c49442\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c863f7e elementor-widget elementor-widget-hub_fancy_heading\" data-id=\"c863f7e\" data-element_type=\"widget\" data-widget_type=\"hub_fancy_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div id=\"ld-fancy-heading-6aa54f7780d29\" class=\"ld-fancy-heading pos-rel\">\n\t\t\t<h2 class=\"ld-fh-element d-inline-block pos-rel  elementor-heading-title lqd-highlight-classic lqd-highlight-grow-left h2\"  > New Tax Benefit for Repatriated Workers<\/h2>\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f28b39b elementor-widget elementor-widget-hub_fancy_heading\" data-id=\"f28b39b\" data-element_type=\"widget\" data-widget_type=\"hub_fancy_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div id=\"ld-fancy-heading-6aa54f7781106\" class=\"ld-fancy-heading pos-rel\">\n\t\t\t<p class=\"ld-fh-element d-inline-block pos-rel  lqd-highlight-classic lqd-highlight-grow-left p\"  > <strong>\nThe favorable tax regime for workers relocating to Italy, as stipulated by Article 16 of Legislative Decree No. 147\/2015, has been repealed by Article 5 of Legislative Decree No. 209\/2023. 209\/2023.\n<\/strong><\/p>\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c142e7a elementor-widget elementor-widget-text-editor\" data-id=\"c142e7a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The previous regime only applies to individuals who transferred their residence to Italy by December 31, 2023, or, in the case of sports employment contracts, to those who signed the contract by the same date.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-415ad60 e-con-full e-flex e-con e-child\" data-id=\"415ad60\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a06a487 elementor-widget elementor-widget-image\" data-id=\"a06a487\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1000\" height=\"667\" src=\"data:image\/svg+xml;charset=utf-8,%3Csvg xmlns%3D&apos;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&apos; viewBox%3D&apos;0 0 1000 667&apos;%2F%3E\" class=\"attachment-full size-full wp-image-8008 ld-lazyload\" alt=\"tax benefit for repatriated workers\" data-src=\"https:\/\/www.studiocv.com\/wp-content\/uploads\/nuova-agevolazione-fiscale-2.jpg\" data-srcset=\"https:\/\/www.studiocv.com\/wp-content\/uploads\/nuova-agevolazione-fiscale-2.jpg 1000w, https:\/\/www.studiocv.com\/wp-content\/uploads\/nuova-agevolazione-fiscale-2-300x200.jpg 300w, https:\/\/www.studiocv.com\/wp-content\/uploads\/nuova-agevolazione-fiscale-2-720x480.jpg 720w\" data-sizes=\"(max-width: 1000px) 100vw, 1000px\" data-aspect=\"1.4992503748126\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d86db77 elementor-widget elementor-widget-text-editor\" data-id=\"d86db77\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The <strong>new tax benefit for repatriated workers<\/strong> provides a temporary <strong>favorable tax regime<\/strong> for workers who transfer their residence to Italy starting from the 2024 tax year (Article 5 of Legislative Decree No. 209\/2023).<\/p><p>Under <strong>the new tax regime for repatriated workers<\/strong>, income equivalent to employment income and self-employment income derived from the exercise of arts and professions produced in Italy, up to an <strong>annual limit of 600,000 euros<\/strong>, contributes to the total income at only 50% of their amount (compared to the previous 30%). Business income is no longer among the categories of eligible income. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-73e509a e-con-full e-flex e-con e-child\" data-id=\"73e509a\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b8b2c2c e-con-full e-flex e-con e-child\" data-id=\"b8b2c2c\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7533a89 elementor-widget elementor-widget-hub_fancy_heading\" data-id=\"7533a89\" data-element_type=\"widget\" data-widget_type=\"hub_fancy_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div id=\"ld-fancy-heading-6aa54f7782050\" class=\"ld-fancy-heading pos-rel\">\n\t\t\t<h2 class=\"ld-fh-element d-inline-block pos-rel  elementor-heading-title lqd-highlight-classic lqd-highlight-grow-left h2\"  > Enhanced Benefit for Repatriated Workers with Minor Children<\/h2>\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e35a08 elementor-widget elementor-widget-hub_fancy_heading\" data-id=\"2e35a08\" data-element_type=\"widget\" data-widget_type=\"hub_fancy_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div id=\"ld-fancy-heading-6aa54f77823ef\" class=\"ld-fancy-heading pos-rel\">\n\t\t\t<p class=\"ld-fh-element d-inline-block pos-rel  lqd-highlight-classic lqd-highlight-grow-left p\"  > <strong>\n\nLegislative Decree No. 209\/2023 provides an additional favorable treatment for repatriated workers with minor children.\n\n<\/strong><\/p>\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f12ea4 elementor-widget elementor-widget-text-editor\" data-id=\"7f12ea4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The employment income contributes to the total income at only 40% (instead of 50%) if:<\/p><ol><li>the worker relocates to Italy with a minor child;<\/li><li>a child is born or adopted during the period of the benefit. In this case, the enhanced benefit starts from the tax year in which the birth or adoption occurs and continues for the remaining benefit period. <\/li><\/ol><p>The greater benefit applies if the minor child or adopted minor resides in Italy during the period the worker benefits from the regime.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cc293d7 e-con-full e-flex e-con e-child\" data-id=\"cc293d7\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-47e999f e-con-full e-flex e-con e-child\" data-id=\"47e999f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-923a043 elementor-widget elementor-widget-hub_fancy_heading\" data-id=\"923a043\" data-element_type=\"widget\" data-widget_type=\"hub_fancy_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div id=\"ld-fancy-heading-6aa54f7782ab1\" class=\"ld-fancy-heading pos-rel\">\n\t\t\t<h2 class=\"ld-fh-element d-inline-block pos-rel  elementor-heading-title lqd-highlight-classic lqd-highlight-grow-left h2\"  > Requirements for the New Benefit <\/h2>\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-361dccb elementor-widget elementor-widget-hub_fancy_heading\" data-id=\"361dccb\" data-element_type=\"widget\" data-widget_type=\"hub_fancy_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div id=\"ld-fancy-heading-6aa54f7782e35\" class=\"ld-fancy-heading pos-rel\">\n\t\t\t<p class=\"ld-fh-element d-inline-block pos-rel  lqd-highlight-classic lqd-highlight-grow-left p\"  > <strong>\nThe new tax benefit for repatriated workers applies to: \n<\/strong><\/p>\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1a3630 elementor-widget elementor-widget-text-editor\" data-id=\"a1a3630\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li>Workers who commit to residing in Italy for at least four years;<\/li><li>Workers who have not been tax residents in Italy for the three tax years preceding their relocation;<\/li><li>Workers whose employment activity is primarily conducted in Italy during the tax year;<\/li><li>Workers possessing the high qualification or specialization requirements indicated by Legislative Decree No. 108\/2012 and Legislative Decree No. 206\/2007.  <\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0164740 e-con-full e-flex e-con e-child\" data-id=\"0164740\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-63683f8 elementor-widget elementor-widget-image\" data-id=\"63683f8\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1000\" height=\"641\" src=\"data:image\/svg+xml;charset=utf-8,%3Csvg xmlns%3D&apos;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&apos; viewBox%3D&apos;0 0 1000 641&apos;%2F%3E\" class=\"attachment-full size-full wp-image-8009 ld-lazyload\" alt=\"Requirements for the New Tax Benefit\" data-src=\"https:\/\/www.studiocv.com\/wp-content\/uploads\/nuova-agevolazione-fiscale-3.jpg\" data-srcset=\"https:\/\/www.studiocv.com\/wp-content\/uploads\/nuova-agevolazione-fiscale-3.jpg 1000w, https:\/\/www.studiocv.com\/wp-content\/uploads\/nuova-agevolazione-fiscale-3-300x192.jpg 300w, https:\/\/www.studiocv.com\/wp-content\/uploads\/nuova-agevolazione-fiscale-3-700x450.jpg 700w\" data-sizes=\"(max-width: 1000px) 100vw, 1000px\" data-aspect=\"1.5600624024961\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-447350c elementor-widget elementor-widget-text-editor\" data-id=\"447350c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The second condition, not being a tax resident in Italy in the previous tax years, requires clarification. If the worker is employed in Italy for the same entity they worked for abroad before relocating, or for an entity within the same group, the minimum foreign residency requirement is:<\/p><ol><li>Six tax years if the worker has not previously been employed in Italy for the same entity or an entity within the same group;<\/li><li>Seven tax years if the worker was previously employed in Italy for the same entity or an entity within the same group before relocating abroad.<\/li><li>Entities within the same group include those with a direct or indirect control relationship and those under the common direct or indirect control of another entity.<\/li><\/ol><p>Regarding the fourth condition, high specialization is achieved when the worker has obtained a higher education degree (bachelor\u2019s degree) from the competent authorities of the country where it was earned, confirming the completion of a higher education (university) program of at least three years and the relevant higher professional qualification, falling within levels: 1 (legislators, senior management), 2 (intellectual, scientific, and highly specialized professions), and 3 (technical professions) as indicated by the ISTAT classification of professions (CP 2011) and recognized by Italy.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3035d34 e-con-full e-flex e-con e-child\" data-id=\"3035d34\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ec643e1 e-con-full e-flex e-con e-child\" data-id=\"ec643e1\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e47066f elementor-widget elementor-widget-hub_fancy_heading\" data-id=\"e47066f\" data-element_type=\"widget\" data-widget_type=\"hub_fancy_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div id=\"ld-fancy-heading-6aa54f778382a\" class=\"ld-fancy-heading pos-rel\">\n\t\t\t<h2 class=\"ld-fh-element d-inline-block pos-rel  elementor-heading-title lqd-highlight-classic lqd-highlight-grow-left h2\"  > Duration of the Tax Benefit for Repatriated Workers <\/h2>\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a73d8a9 elementor-widget elementor-widget-hub_fancy_heading\" data-id=\"a73d8a9\" data-element_type=\"widget\" data-widget_type=\"hub_fancy_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div id=\"ld-fancy-heading-6aa54f7783bcf\" class=\"ld-fancy-heading pos-rel\">\n\t\t\t<p class=\"ld-fh-element d-inline-block pos-rel  lqd-highlight-classic lqd-highlight-grow-left p\"  > <strong>\n\nThe regime for repatriated workers applies from the tax year in which the fiscal residence is transferred to Italy and for the four subsequent tax years.\n\n<\/strong><\/p>\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45c266f elementor-widget elementor-widget-text-editor\" data-id=\"45c266f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If fiscal residence in Italy is not maintained for at least four years, the worker loses the benefits and the tax authorities will recover those already used, with the application of relevant interest.<\/p><p>Italian citizens are considered residents abroad if they are registered in the Registry of Italians Residing Abroad (AIRE) or if they have had residence in another state based on a convention against double taxation on income.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d6da6fe e-con-full e-flex e-con e-child\" data-id=\"d6da6fe\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-ac75da5 e-con-full e-flex e-con e-child\" data-id=\"ac75da5\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-83e61af elementor-widget elementor-widget-hub_fancy_heading\" data-id=\"83e61af\" data-element_type=\"widget\" data-widget_type=\"hub_fancy_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div id=\"ld-fancy-heading-6aa54f7784255\" class=\"ld-fancy-heading pos-rel\">\n\t\t\t<h2 class=\"ld-fh-element d-inline-block pos-rel  elementor-heading-title lqd-highlight-classic lqd-highlight-grow-left h2\"  > Extension of the Benefit<\/h2>\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ca0279 elementor-widget elementor-widget-hub_fancy_heading\" data-id=\"9ca0279\" data-element_type=\"widget\" data-widget_type=\"hub_fancy_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div id=\"ld-fancy-heading-6aa54f778460b\" class=\"ld-fancy-heading pos-rel\">\n\t\t\t<p class=\"ld-fh-element d-inline-block pos-rel  lqd-highlight-classic lqd-highlight-grow-left p\"  > <strong>\nFor individuals who transfer their residence in 2024\n<\/strong><\/p>\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f29e58 elementor-widget elementor-widget-text-editor\" data-id=\"9f29e58\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>the <strong>favorable regime for repatriated workers<\/strong> applies for an additional three tax years if the worker has purchased a residential property as their main home in Italy by December 31, 2023, or within twelve months before the relocation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f16a7a8 e-con-full e-flex e-con e-child\" data-id=\"f16a7a8\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8be9952 elementor-widget elementor-widget-image\" data-id=\"8be9952\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1000\" height=\"575\" src=\"data:image\/svg+xml;charset=utf-8,%3Csvg xmlns%3D&apos;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&apos; viewBox%3D&apos;0 0 1000 575&apos;%2F%3E\" class=\"attachment-full size-full wp-image-8010 ld-lazyload\" alt=\"Extension of the Benefit\" data-src=\"https:\/\/www.studiocv.com\/wp-content\/uploads\/nuova-agevolazione-fiscale-1.jpg\" data-srcset=\"https:\/\/www.studiocv.com\/wp-content\/uploads\/nuova-agevolazione-fiscale-1.jpg 1000w, https:\/\/www.studiocv.com\/wp-content\/uploads\/nuova-agevolazione-fiscale-1-300x173.jpg 300w\" data-sizes=\"(max-width: 1000px) 100vw, 1000px\" data-aspect=\"1.7391304347826\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Service Tax Benefits for Repatriated Workers Service Consulenza fiscale, societaria, del lavoro e contabile Pianificazione e controllo per PMI e studi professionali Gestione Crisi di Impresa Agevolazione fiscale per lavoratori impatriati Nuova Agevolazione Fiscali Lavoratori Impatriati Visti di Conformit\u00e0 Immigration Permessi Di Soggiorno Art.27 Testo Unico Immigrazione Carta Blu UE Art. 27-Quater Testo Unico Immigrazione [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8006,"parent":8115,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-8184","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/www.studiocv.com\/en\/wp-json\/wp\/v2\/pages\/8184","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.studiocv.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.studiocv.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.studiocv.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.studiocv.com\/en\/wp-json\/wp\/v2\/comments?post=8184"}],"version-history":[{"count":16,"href":"https:\/\/www.studiocv.com\/en\/wp-json\/wp\/v2\/pages\/8184\/revisions"}],"predecessor-version":[{"id":8704,"href":"https:\/\/www.studiocv.com\/en\/wp-json\/wp\/v2\/pages\/8184\/revisions\/8704"}],"up":[{"embeddable":true,"href":"https:\/\/www.studiocv.com\/en\/wp-json\/wp\/v2\/pages\/8115"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.studiocv.com\/en\/wp-json\/wp\/v2\/media\/8006"}],"wp:attachment":[{"href":"https:\/\/www.studiocv.com\/en\/wp-json\/wp\/v2\/media?parent=8184"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}