BENEFICIAL TAX REGIME FOR EMPLOYEES OR PROFESSIONALS MOVING TO ITALY
2.1. Alternatively to the Flat Tax regime, employees and professionals moving to Italy can exempt 50% of their employment or professional income for IIT purposes for 5 years, starting from the one of moving of residence.
2.2. The requisites for the application of this benefit are the following:
during the five preceding tax years, the tax payer must have been resident outside Italy (in a Country entered into a convention for avoiding the double taxation on income or regulating an exchange of information with Italy) and undertakes the obligation to stay in Italy for at least two consecutive years; and
the professional or employment activity is mainly carried out in the Italian territory.
For employees there are the two additional requisites:
they must have managerial roles or must be highly skilled or highly qualified (graduation and carrying out outside Italy in the last 24 months of employee, professional or business activity, or superior study and graduation or post graduation specialization); and the activity is to be carried out in favor of an Italian resident enterprise and the employment agreement is entered into with this company or with the controlling entity, a controlled entity or with an entity controlled by the same entity controlling the former.
http://www.mondaq.com/italy/x/65693...+Tax+Measures+For+Individuals+Moving+To+Italy
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Genoa president Preziosi: "He (Romero) is going to Juventus." [Goal]