"Regime degli Impatriati": Italiens mest attraktive skatteordning for arbejdende udlændinge

NOTE: this article covers the rules for the “Regime degli Impatriati” up to 31/12/2023. New residents from 2024 can still benefit from the scheme – but it will not be quite as attractive. Se flere detaljer her.

If you’re considering relocating to Italy for work or self-employment opportunities, you may be eligible for the new expat tax scheme, called “Regime degli Impatriati.” This specialized tax scheme is designed to attract expats and offers significant financial benefits. In this article, we will delve into the details of this scheme and its advantages for newcomers.

Hvem kan drage fordel af skattelettelsen for udstationerede?

To qualify for the Regime degli Impatriati, there are a few key criteria you must meet. Firstly, you must not have been a tax resident in Italy for the two previous tax years. Additionally, you must commit to working primarily in Italy, either through employment, self-employment, or starting a new business. You do not need to hold a degree or be a researcher – that’s another scheme altogether aimed at scientists and researchers.

Substantial Tax Reduction – Up to 90% for 10 Tax Years

Et af de mest tiltalende aspekter ved Regime degli Impatriati er den betydelige reduktion i skattepligtig indkomst. Under denne ordning kan du nyde en reduktion på 70% til 90%, hvilket resulterer i en effektiv skattesats på ca. 5% til 15%. It’s important to note that this is a far cry from the often misunderstood flat 30% tax rate that is sometimes cited.

Hvis du vælger at bosætte dig i de sydlige regioner i Italien, såsom Abruzzo, Puglia eller Sicilien, kan du endda få en større skattereduktion på op til 90%. Dette geografiske incitament er en betydelig fordel for dem, der overvejer disse regioner som deres nye hjem.

Skatteincitamenterne varer i første omgang i 5 år. Men under specifikke betingelser som køb af ejendom eller at have tre eller flere forsørgere, denne skattelettelse kan forlænges til 10 år. Denne forlængede varighed giver mulighed for mere stabilitet og økonomisk planlægning for udstationerede, der bosætter sig i Italien.

En attraktiv ordning også for nye virksomhedsejere

The “Regime degli Impatriati” in Italy is an attractive incentive not only for employees but also for individuals looking to start a new business. This tax break is designed to attract and retain talent and investment in Italy by offering substantial income tax reductions for new residents. If you’re planning to start a physical business like running a Bed & Breakfast, opening a restaurant, or any other type of physical enterprise, you can benefit from this tax break. Similarly, if you’re setting up a digital services business such as an advertising agency or a business consultancy, the tax break applies to you as well.

Note that the business setup – the legal form of the business – must fit certain criteria. It does not, for instance, apply to the traditional “family business” setup as defined in the Italian tax code. Similarly, it would not apply if you were to buy-to-let a property – though it would if you were to run a hospitality business like a hotel professionally. Devil’s in the details! So it is crucial to plan things appropriately beforehand.

Skattelettelse gælder også bidrag til social sikring

Another notable benefit of the Regime degli Impatriati is the calculation of social security contributions. These contributions are based on the reduced taxable income, leading to lower overall payments. This can be advantageous, especially when considering the social benefits like national health coverage and pension contributions that come with these contributions. This is a very misunderstood point as it is widely believed that people who benefit from this scheme still have to pay the 25%+ social security contributions. This isn’t the case at all as contributions are calculated based on the rebated tax amount under the scheme. In a nutshell, you’ll be looking at paying between 3% and 7% in social security contributions while you’re covered under the scheme.

Bemærk, at mens myndighederne har udtrykkeligt bekræftet at selvstændige vil nyde godt af rabatten på socialsikringsbidrag, men det er uklart, om det også gælder for ansatte. I mellemtiden er de fleste arbejdsgivere på den sikre side og opkræver det fulde socialsikringsbidrag.

Yderligere fordele, hvis du har børn eller køber en ejendom i Italien

Ud over skattefordelene og de reducerede socialsikringsbidrag tilbyder Regime degli Impatriati nogle yderligere fordele. Hvis du beslutter dig for at købe ejendom i Italien under ordningen, kan du få en ekstra 5-årig skatterabat med en 50%-rabat. Dette incitament kan gøre det endnu mere økonomisk attraktivt at eje en bolig i Italien.

Hvis du har tre eller flere forsørgere, kan du desuden nyde godt af en skattereduktion på 90% i de andre fem år af ordningen. Det er særligt fordelagtigt for udstationerede familier, der planlægger at bosætte sig i Italien i en længere periode.

Almindelige misforståelser

Der er nogle almindelige misforståelser om Regime degli Impatriati, som det er nødvendigt at få afklaret. En af disse misforståelser er, at ordningen opfattes som kompleks. Selv om det er rigtigt, at ordningen er nuanceret, kan vejledning fra en italiensk revisor hjælpe dig med at navigere i kravene og sikre, at du drager fordel af de tilgængelige skatteincitamenter.

It’s also important to clarify that the Regime degli Impatriati is not a simplified flat tax scheme, like those found in countries such as Portugal, Malta, or Cyprus. However, when properly understood and utilized, Italy’s regime can offer significant financial advantages for expats.

Konklusion

The Regime degli Impatriati is a powerful financial tool aimed at attracting and retaining skilled expats in Italy. By offering substantial tax reductions, lower social security contributions, and additional perks, this scheme provides an attractive incentive for those considering a move to Italy. However, due to its complexity, it’s crucial to seek professional advice from an Italian accountant to navigate the bureaucratic aspects and maximize the benefits of this scheme.