{"id":9507,"date":"2025-11-24T11:00:06","date_gmt":"2025-11-24T10:00:06","guid":{"rendered":"https:\/\/www.hrcapital.it\/observatory\/regime-impatriati\/"},"modified":"2025-11-27T09:51:47","modified_gmt":"2025-11-27T08:51:47","slug":"inbound-workers-regime","status":"publish","type":"post","link":"https:\/\/www.hrcapital.it\/en\/observatory\/inbound-workers-regime\/","title":{"rendered":"Inbound Workers Regime and Bonuses Linked to Work Performed Abroad: Clarifications from the Italian Revenue Agency\u2019s Ruling No. 274\/2025"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Regulatory Framework<\/h2>\n\n\n\n<p>The special regime for inbound workers, initially introduced by Article 16 of <strong>Legislative Decree No. 147\/2015<\/strong>, aims to reduce taxable income for individuals transferring their tax residence to Italy. Subsequently, Article 5 of Legislative Decree No. 209\/2023, effective from January 1, 2024, introduced a new preferential regime applicable to individuals who move their <strong><a href=\"https:\/\/www.hrcapital.it\/en\/pubblicazioni\/tax-regime-for-incoming-workers-clarifications-from-the-italian-revenue-agency\/\">tax <\/a>residence to Italy<\/strong> from that date onward.<br>The recent Ruling No. 274\/2025 by the <strong>Italian Revenue Agency<\/strong> addresses the compatibility of this preferential regime with deferred remuneration received after the loss of Italian tax residence.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>The Case Examined<\/strong><\/h2>\n\n\n\n<p>An Italian company hired three employees from abroad in 2021. These employees acquired Italian tax residence and benefited from the<a href=\"https:\/\/www.hrcapital.it\/en\/observatory\/exclusion-of-naspi-for-impatriate\/\"> inbound workers regime<\/a> until 2024. During the preferential period, they were granted:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A Long-Term Incentive Plan in 2022, maturing in 2025;<\/li>\n\n\n\n<li>A Deferred Bonus Plan in 2023, also maturing in 2025. In 2024, the employees terminated their employment and moved their tax residence to Greece.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">The Question Raised<\/h2>\n\n\n\n<p>The company asked whether bonuses accrued during the period of Italian tax residence could benefit from the inbound workers regime, even though payment would occur in 2025, when the employees were no longer Italian tax residents.<\/p>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" data-id=\"9499\" src=\"https:\/\/www.hrcapital.it\/wp-content\/uploads\/2025\/11\/pexels-mikhail-nilov-6964138-1024x683.jpg\" alt=\"\" class=\"wp-image-9499\" srcset=\"https:\/\/www.hrcapital.it\/wp-content\/uploads\/2025\/11\/pexels-mikhail-nilov-6964138-1024x683.jpg 1024w, https:\/\/www.hrcapital.it\/wp-content\/uploads\/2025\/11\/pexels-mikhail-nilov-6964138-300x200.jpg 300w, https:\/\/www.hrcapital.it\/wp-content\/uploads\/2025\/11\/pexels-mikhail-nilov-6964138-768x512.jpg 768w, https:\/\/www.hrcapital.it\/wp-content\/uploads\/2025\/11\/pexels-mikhail-nilov-6964138-1536x1024.jpg 1536w, https:\/\/www.hrcapital.it\/wp-content\/uploads\/2025\/11\/pexels-mikhail-nilov-6964138-2048x1365.jpg 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">The Agency\u2019s Response<\/h2>\n\n\n\n<p>In Ruling No. 274\/2025, the Agency ruled out the possibility of applying the inbound workers regime to bonuses received after the loss of Italian tax residence. This interpretation is based on several legal principles and administrative guidelines:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Italian Income Tax Code (TUIR):<\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Article 3(1) establishes that Italian tax residents are taxed on worldwide income, while non-residents are taxed only on income produced in Italy.<\/li>\n\n\n\n<li>Article 23(1)(c) specifies that employment income is considered produced in Italy if the work is performed in Italy, even if the recipient is a non-resident at the time of payment.<\/li>\n\n\n\n<li>Article 51 confirms that employment income is taxable in the period in which it is received, regardless of when it accrued\u2014thus applying the cash principle.<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Italy-Greece Double Taxation Treaty (Article 15):<br>Employment income remains taxable in Italy for work performed in Italy, even if paid later. However, the inbound workers regime does not apply. Greece, as the country of residence at the time of payment, will eliminate any double taxation through a tax credit.<\/li>\n\n\n\n<li>OECD Commentary:<\/li>\n<\/ol>\n\n\n\n<p>The Agency refers to the OECD Commentary to confirm that source-country taxation (Italy) may apply even if income is paid after the work was performed, reinforcing Italy\u2019s right to tax bonuses linked to work carried out on its territory.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Circular No. 33\/E of 2020:<\/li>\n<\/ul>\n\n\n\n<p>Income received after the inbound workers regime ends cannot benefit from the preferential treatment, even if related to work performed during the eligible period.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Circular No. 9\/E of 2016:<\/li>\n<\/ul>\n\n\n\n<p>The Agency reiterates that determining tax residence is a factual matter and cannot be subject to advance rulings, emphasizing the need for a concrete assessment of the worker\u2019s position.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Operational Implications<\/h2>\n\n\n\n<p><strong>The Agency\u2019s response requires employers to consider:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Timing of bonus payments: Deferred incentive plans should be structured considering the employee\u2019s tax residence period. It may be advisable to anticipate payment within the inbound regime period.<\/li>\n\n\n\n<li>Post-termination payroll checks: Bonuses paid after relocation abroad must be taxed in Italy without preferential treatment, with coordination for foreign tax credit in the new country of residence.<\/li>\n<\/ul>\n\n\n\n<p>Ruling No. 274\/2025 definitively clarifies that the inbound workers regime does not extend to income received after losing Italian tax residence, even if accrued during the preferential period. This point calls for greater attention in managing incentive plans and tax compliance for outbound employees.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 to Italy. Subsequently, Article 5 of Legislative Decree No. 209\/2023, effective from January 1, 2024, introduced a new preferential regime applicable to individuals who move their [&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":[26],"tags":[462,487],"class_list":["post-9507","post","type-post","status-publish","format-standard","hentry","category-observatory","tag-regime-impatriati-en","tag-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Inbound Workers Regime - HR Capital<\/title>\n<meta name=\"description\" content=\"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 to Italy.\" \/>\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\/observatory\/inbound-workers-regime\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Inbound Workers Regime - 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