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April 1, 2022

Italy to introduce new rules for remote workers

On March 28, the Italian Parliament approved the conversion into law of Decree 4/2022 (Sostegni ter Decree), establishing new regulations that would allow non-EU citizens to work remotely in Italy for up to one year. The new provisions would allow third-country nationals to carry out highly qualified work activities digitally (e.g., using laptops) in Italy on behalf of employers located outside of Italy for up to one year. Under the proposed regulations, eligible third-country nationals would not require a work permit (Nulla Osta), however, they would need to obtain a specific visa and residence permit.

A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.


Full text of Tax Alert