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

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