The duration of the Rientro dei Cervelli tax relief is five years, starting from the tax period in which the employee transfers their tax residence to Italy. During this tax period, a deduction of the taxable amount is applied so that taxes are only due on 30% of the total income received. Taxes are only due on 10% of the total income received for those who transfer their residence to certain regions of central and southern Italy.
How long is the Rientro dei Cervelli tax relief valid for?
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