Indholdsfortegnelse

VERY IMPORTANT: This article covers a matter subject to change. Under the proposed rules, existing expats benefitting from the expat tax scheme “Regime degli Impatriati” will keep their current scheme. These changes will, if approved, only apply to new Italian tax residents from 2024. Vi vil opdatere denne side, efterhånden som tingene bliver mere klare.

Opdatering (28/10/2023): Det er nu blevet bekræftet, at uanset hvad, vil folk, der tager ophold i Italien inden 31/12/2023 (dvs. registrere deres adresse in Italy) will benefit from the “Regime degli Impatriati” under the eksisterende regler. De nye regler vil gælde for beboere fra 2024. Bemærk, at den dag, du indleverer din ansøgning om opholdstilladelse på rådhuset, tæller som din første opholdsdag, uanset hvor lang tid det derefter tager for kommune til at behandle papirarbejdet.

The Italian Ministry of Economy has proposed changes to the “Regime degli Impatriati” tax scheme that could significantly alter its appeal to future expatriates. It’s crucial to understand that this draft isn’t final and is still subject to negotiation, but it’s worth examining the proposed changes to evaluate potential impacts. If you have other questions, you can, as usual, ask TAX AI at the bottom of the article.

Proposed Changes to the “Regime degli Impatriati” Tax Scheme

The proposal envisages a new tax regime starting from 2024, applicable for a maximum period of 5 years. This regime targets highly-qualified or specialised workers who haven’t been residents in Italy in the three previous taxation periods. If these workers fail to maintain their fiscal residence in the subsequent five years, they would be required to return the benefits with interest.

Here’s a breakdown of some key proposed changes:

Reduktion af skattefordele

De foreslåede ændringer går ud på at reducere skattefordelene fra 70%-90% til 50%, med et loft på 600.000 euro. Dette forslag markerer et betydeligt skift fra den nuværende ordning, som giver en mere betydelig reduktion i skattepligtig indkomst.

Ændring af kriterier for støtteberettigelse

Under the proposed scheme, expatriates must possess high qualification or specialisation. This is a substantial shift from the current criteria which are broader and don’t explicitly require high qualification or specialisation.

Obligatorisk vedligeholdelse af boligen

The proposal introduces a clause that necessitates the maintenance of fiscal residence in Italy for five years following the use of the scheme. Failure to do so will result in a repayment of the benefits with interest. This contrasts with the current scheme, which doesn’t have explicit clauses demanding the retention of residency.

Udelukkelse af visse erhverv

De foreslåede ændringer ændrer ikke bestemmelserne for forskere, universitetsprofessorer og sportsarbejdere, som tidligere var omfattet.

Implikationer for fremtidige udstationerede

The proposed changes, if enacted, could significantly alter how attractive the “Regime degli Impatriati” scheme is to future expatriates. Here’s why:

Begrænset skattereduktion

De foreslåede ændringer kan betyde en reduceret skatterabat for fremtidige udstationerede, hvilket gør ordningen mindre økonomisk tiltalende.

Strengere kriterier for berettigelse

Det foreslåede krav om høje kvalifikationer eller specialisering indsnævrer gruppen af berettigede udlændinge. Det kan udelukke personer, som ville have været berettigede under den nuværende ordning.

Straf for at skifte bopæl

The proposal’s clause necessitating residence maintenance and imposing penalties for non-compliance could potentially deter individuals who aren’t certain about long-term residency in Italy.

In conclusion, while the proposed changes to Italy’s “Regime degli Impatriati” tax scheme could impact its attractiveness to future expatriates, it’s important to keep in mind that these changes are still in a draft stage and open to negotiation. As such, intending expatriates should seek professional tax consultation to remain updated on the evolving situation.

Expats Skattelettelser