• Italy’s Digital Nomad Visa: Legal, Tax and Social Security Framework

    Legal Framework Legislative Decree No. 4/2022 (converted into Law No. 25/2022) introduced a dedicated category for highly qualified remote workers into Italy’s Consolidated Immigration Act. The Inter-Ministerial Decree of 29 February 2024 drew a key distinction between two figures: the digital nomad (self-employed) and the remote worker (employee or co-ordinated collaborator under Legislative Decree No. 81/2015), each subject to a separate visa and residence permit regime. Eligibility Requirements The visa is available only to «highly…

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