• Impatriates, countdown to 70% exemption as deadline for annual tax adjustments approaches

    Impatriates who transferred their tax residency in Italy as of January 1, 2020 need to prove their Employer by the end of December 2020 that they are entitled to 70% exemption applicable to the employment income produced in Italy by inbound workers who were not resident in Italy during the two years prior to the transfer in Italy and who are committed to remain in Italy for at least two years. Impatriates who are still uncertain…

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  • Non-UK residents keen on fulfilling Tax Monitoring obligations in Italy as UK bank accounts close after Brexit

    UK resident financial intermediaries are now closing UK bank accounts in the name of non-UK resident taxpayers (who are resident in Italy) as a result of the United Kingdom exit from the EU (so called “Brexit”). As a result, former UK residents are now transferring their funds to Italian bank or other Italian financial institutions, which are setting more strict controls over the origin of financial assets held outside of Italy. This phenomenon also implies…

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