Tax regime for repatriated workers: taxpayers returning following posting abroad (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, March2021)
The Italian Tax Authority, in its answer to question no. 42 of 18 January 2021 provided guidance on the special regime’s applicability for repatriated workers under Art. 16 of Legislative Decree no. 147/2015, “Internationalisation Decree”, particularly returning from posting abroad. By introducing an ad hoc tax regime, the decree provided self-employed workers and employees with…