Is the Lavoratori Impatriati / Rientro Dei Cervelli regime available to EU and non-EU citizens?

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This tax benefit is also available to EU and non-EU citizens of countries where a regulation against double taxation is in place. In addition, the employee must meet the following criteria:

  • Have a university degree and should have continuously worked as an employee, self-employed person or have run any business outside of Italy for at least 2 years.
  • Continuously worked as a student outside of Italy for at least 2 years and obtained a university degree or postgraduate specialization.

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