{"id":7305,"date":"2024-03-05T14:34:16","date_gmt":"2024-03-05T13:34:16","guid":{"rendered":"https:\/\/www.hrcapital.it\/observatory\/lavoro-lesperto-ecco-come-cambia-il-rientro-dei-cervelli-con-la-nuova-normativa-labitalia-gruppo-adnkronos-andrea-di-nino\/"},"modified":"2024-03-25T11:20:40","modified_gmt":"2024-03-25T10:20:40","slug":"employment-the-experts-view-on-how-new-legislative-changes-will-help-reverse-brain-drain-labitalia-adnkronos-group-andrea-di-nino","status":"publish","type":"post","link":"https:\/\/www.hrcapital.it\/en\/employment-the-experts-view-on-how-new-legislative-changes-will-help-reverse-brain-drain-labitalia-adnkronos-group-andrea-di-nino\/","title":{"rendered":"Employment: the expert\u2019s view on how new legislative changes will help reverse &#8220;brain drain&#8221; (Labitalia \u2013 Adnkronos Group \u2013 Andrea di Nino)"},"content":{"rendered":"\n<p><strong>Reverse brain drain: from 2024 the new \u201crestricting\u201d legislation on requirements, as explained to Adnkronos\/Labitalia by Andrea Di Nino, employment consultant at HR Capital.<\/strong><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>\u201cItalian Legislative Decree no. 209\/2023 made important changes to the regulations concerning the tax relief regime for \u201cimpatriated\u201d workers as well as imposing restrictions on the operation of the regime. In particular, the new Decree\u2019s provisions entirely replace the original regulations, introduced by Article 16, paragraph 1 of Italian Legislative Decree no. 147\/2015\u201d, he explains. The expert continues, \u201cAmong the various new provisions is that only 50% of income from employed and assimilated work and income from self-employment produced in Italy by workers who transfer their tax residence there contribute to total income, up to a maximum annual limit of EUR 600,000.<br>This tax relief may be applied for a maximum of five tax periods\u201d.<br>Mr Di Nino further underlines that \u201cParticular conditions have been introduced for the application of the favourable tax regime, namely that the tax payer must have had his\/her tax residence abroad in the three tax periods preceding the transfer to Italy, he\/she must undertake to maintain his\/her tax residence in Italy for at least four tax periods following the transfer itself and to carry out his\/her work activity mainly within Italy. A further important condition is that, in addition, the tax payer must meet the \u2018high qualification or specialisation\u2019 requirements, for which the law refers to Italian Legislative Decree no. 108\/2012 and Italian Legislative Decree no. 206\/2007\u201d, he adds.<\/p>\n\n\n\n<p><br>\u201cThe regime applies even if, following the transfer to Italy, the worker continues the employment relationship with the same foreign employer or within the same group of companies. In these circumstances, the minimum period of previous foreign tax residence is raised to six or seven tax periods\u201d. \u201cIn detail, the minimum foreign tax residence must be: six tax periods, if the worker, before moving abroad, has not previously been employed in Italy for the same company or for a company belonging to the same group; seven tax periods, if the worker, before moving abroad, was employed in Italy for the same company or for a company belonging to the same group\u201d, he concludes.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Reverse brain drain: from 2024 the new \u201crestricting\u201d legislation on requirements, as explained to Adnkronos\/Labitalia by Andrea Di Nino, employment consultant at HR Capital. \u201cItalian Legislative Decree no. 209\/2023 made important changes to the regulations concerning the tax relief regime for \u201cimpatriated\u201d workers as well as imposing restrictions on the operation of the regime. In [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[35],"tags":[367,228],"class_list":["post-7305","post","type-post","status-publish","format-standard","hentry","category-publications","tag-impatriati-en","tag-regulations"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Employment: the expert\u2019s view on how new legislative changes will help reverse &quot;brain drain&quot; (Labitalia \u2013 Adnkronos Group \u2013 Andrea di Nino) - HR Capital<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hrcapital.it\/en\/employment-the-experts-view-on-how-new-legislative-changes-will-help-reverse-brain-drain-labitalia-adnkronos-group-andrea-di-nino\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Employment: the expert\u2019s view on how new legislative changes will help reverse &quot;brain drain&quot; (Labitalia \u2013 Adnkronos Group \u2013 Andrea di Nino) - HR Capital\" \/>\n<meta property=\"og:description\" content=\"Reverse brain drain: from 2024 the new \u201crestricting\u201d legislation on requirements, as explained to Adnkronos\/Labitalia by Andrea Di Nino, employment consultant at HR Capital. \u201cItalian Legislative Decree no. 209\/2023 made important changes to the regulations concerning the tax relief regime for \u201cimpatriated\u201d workers as well as imposing restrictions on the operation of the regime. 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