08 March 2016

Italy's new tax regime for inbound employees discussed

The Italian Government approved a new law on September 14, 2015, which provides tax incentives to highly skilled individuals who have lived in a foreign country and are willing to live and work in Italy. The new law is directed at EU and non-EU citizens living and working abroad who meet specific requirements, in particular those who work in Italy for a tax resident employer under a contract with that employer or with a company of the same group. The new law is directed at the employees who transfer their domicile and residence in Italy.

A Tax Alert prepared by Ernst & Young's Human Capital Group, and attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2016-0465

Document ID: 2016-0465