• New tax advantages for impatriates

    1. Impatriates. The Growth Decree contains provisions in favour of inbound employees: in particular, those who transfer their residence in Italy starting from FY 2020 may benefit from a 70% tax exemption on their income from employment, director’s income and self employment income. The exemption has a duration of 5 fiscal years, with the possibility to extend it for further 5 years, provided that specific requirements are met (presence of dependents, purchase of a residential property…

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