The Decree on the new impatriates tax regime has been published
— 21 Giugno 2016June 9, 2016 The implementation Decree on the new impatriates tax regime has been just released. The tax advantages consist of a taxation on 70% of the employment income produced in Italy by individuals who transfer the residency as of FY 2016, with reference to the year of transfer plus the four subsequent ones, provided that all law requirements are met. Such exemption cannot be summed to the researchers’ repatriation regime and is lost in…