What are the requirements for the Lavoratori Impatriati / Rientro Dei Cervelli (Tax Regime)?

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To be eligible for this tax regime, the employee: 

  • Must be a resident of Italy;
  • Must not have lived in Italy during the last 2 tax periods preceding their return to Italy/official residency in Italy
  • Is committing to remain a resident of Italy for at least 2 tax periods
  • Is carrying out the future work activity mainly in the Italian territory


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