In this period marked by a real emergency for collective health following the worldwide spread of Covid-19 (so-called “coronavirus“), it is essential to ensure Italy the know-how necessary for scientific research, exploiting the best elements among researchers and scientists currently residing abroad, thus enhancing the return of brains and the search for an effective vaccine. In particular, multinational companies operating in the biotech, pharmaceutical and scientific research sectors are currently managing the international mobility of…

April 3, 2017 The Italian tax authority released a Provision on 31 March 2017, extending the deadline for employees who have transferred their residence to Italy by 31 December 2015 in order to access to the special tax regime provided by Legislative Decree no. 147/2015. The employees may opt until 2 May 2017 for the facilitated measure that provides a 30% reduction of the taxable basis (year 2016) and 50% reduction (year 2017) for the…

October 10, 2015 The Legislative Decree n. 147/2015 introduced a new favorable tax regime applicable to impatriate employees, granting a 30% exemption of the employment income received by those individuals who fulfill a combination of residency, job position and specialization requirements. The operational guidelines will be released by an implementing Decree to be published within 90 days as of the enforcement date of the new provision (October 7, 2015); such Decree, among other targets, will…