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Increase of the Tax Advantages for People “Incoming” to Italy

Maurizio Bottoni's picture

With the Law Decree n. 34 dated April 30, 2019, the Italian Government has just modified the tax special regimes provided in favor of researchers and lecturers (see my previous article of 2017) and other “incoming” people who decide to move to Italy. The above mentioned tax regimes are granted in order to encourage the scientific and technological development in Italy and “incoming” of human capital and provide important tax exemption from IRPEF (Italian personal income tax) and IRAP (Italian regional income tax) purposes.

Briefly speaking, the new Law Decree provides different and several news:  the increase of the taxable income “exemption” (from 50% to 70%), the extension of the regime to people who move to Italy and start individual business activities, the extension of the tax regime duration, and other interesting opportunities.

In order to benefit of the above mentioned special tax regimes, some and different requirements must be met with respect to the specific situation of the “incoming” subject and the destination (for example, south of Italy). Consequently it is extremely important to analyse correctly each case with attention.


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Maurizio Bottoni's picture

Maurizio Bottoni is the senior partner of Interconsulting. As a consultant in one of the Big Four he has developed a deep knowledge of the Italian and International tax law, through the involvement in operations and reorganization of multinationals. Extraordinary transactions and international issues are his daily business.