Tax regime for “impatriate” workers: terms and conditions of the Italian regulation

The tax benefits granted to “impatriate” workers represent a particularly significant incentive used by a large number of workers who choose to relocate to Italy. This article intends to analyse the national regulations, focusing on the main aspects of their application and the eligibility requirements set forth in the relevant legislation.

This article was originally written by the Labour Law Observatory team, to which we refer for the whole text.

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