• [En]
  • [Fr]
  • [Es]

Rewarding Scheme for Highly-Qualified Workers

Written by: Editor

Rewarding-Scheme-for-Highly-Qualified-Workers.jpgForeign individuals who have the status of highly-qualified workers and who search for employment in Italy can benefit from new incentives which were implemented by the Italian government. The measures provide tax deductions from the tax regime applicable to the Italian employees. Our team of Italian lawyers can offer legal assistance on the benefits deriving from this. 

Tax deductions for employment in Italy 

Highly-qualified employees in Italy are entitled to receive a tax deduction of maximum 50% of the personal income tax applicable in this country. The regulation is applicable one year after the person has transferred his or her tax residence in Italy. This new measure will be available for the highly-qualified employees for a period of four consecutive years. 

Tax residence in Italy 

As mentioned above, the employees are required to establish their tax residence in Italy, which requires that the applicants will meet one of the criteria mentioned below:
registration with the Italian population register;
register with the Center of Vital Interests;
live in Italy
However, it is necessary to know that the tax benefits can be lost in the situation in which the person does not keep his or her Italian residency in the next two years after the tax residency was established in Italy. This may also imply that the employee will have to return the respective taxes. Our team of Italian lawyers can offer more details on this regulation. 

Eligible employees in Italy 

The tax regulation concerning employment in Italy is available for the following persons: 
self-employed Italian and foreign persons; 
Italian and foreign natural persons employed in a local company;
citizens of the European Union’s member states;
citizens of countries with which Italy has signed agreements for the avoidance of double taxation
The first and second categories mentioned above should also meet the following criteria: 
they are non-residents in Italy for at least five previous years;
they intend to live in Italy for the following two years;
they are interested in performing business activities in Italy
Persons interested in more information on the tax regulations applicable to highly-qualified employees are invited to contact our law firm in Italy


  • Anna 2017-06-22

    This is a great information!

Comments & Requests

Please note that client queries should NOT be posted here but sent through our Contact page.