Tag: Tax
Inbound Workers Regime and Bonuses Linked to Work Performed Abroad: Clarifications from the Italian Revenue Agency’s Ruling No. 274/2025
Regulatory Framework The special regime for inbound workers, initially introduced by Article 16 of Legislative Decree No. 147/2015, aims to reduce taxable income for individuals transferring their tax residence ...
Read moreEmployee stock plans: clarifications from the Revenue Agency on applying the tax relief regime
With Ruling no. 147/E of June 4, 2025, the Italian Revenue Agency provided clarifications on the conditions required to apply the favorable tax regime set out in Article 51, ...
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