Vous restez moins de deux ans en Italie ? Pénalités pour les bénéficiaires du régime fiscal italien des "impatriati" (expatriés)

Overview of Penalties within the “Regime Degli Impatriati” Tax Scheme

Cherchant à rendre les procédures fiscales plus transparentes et moins intimidantes pour les expatriés et les retraités, Expatax offre des informations approfondies sur les différentes implications fiscales. Cet article se penche sur les “Regime Degli Impatriati” or expatriate tax scheme in Italy, particularly concentrating on the penalties attached to not fulfilling the scheme’s residency requirement of at least two tax years. You can reach out to our “TAX AI” for any further queries at the bottom of the page.

Résidence obligatoire de deux ans dans le cadre du régime

The “Regime Degli Impatriati” can give a massive tax break of 70% to 90% for up to 10 years, for both employees and self-employed who take up residency in Italy (it also applies to qualifying EU and Italian citizens). One of the conditions est l'obligation pour les bénéficiaires de rester en Italie pendant une période minimale de deux ans après leur arrivée. Le non-respect de cette obligation peut entraîner de graves conséquences pour le travailleur, notamment la perte de ses droits à l'incitation et l'application de pénalités et d'intérêts sur les prestations dont il a bénéficié précédemment.

Deciphering the “Two-Year Presence in Italy”

For foreign workers under this scheme, the “two-year presence in Italy” commences from the tax year of their fiscal residency in Italy. This biennium should comprise at least 183 days in each of the two considered tax years. Note that the year you move to Italy may not necessary be your first tax year in Italy (if, for instance, you do not spend enough time in Italy that year) [Lire la suite ici].

Implications spécifiques au contrat sur la résidence

Il est intéressant de noter que l'obligation de maintenir la résidence en Italie n'est pas liée à la constance de l'emploi au cours de ces deux années. Ainsi, même si un contrat de travail à durée déterminée s'achève avant la fin des deux ans, ou si l'employeur met fin prématurément à la relation de travail, le travailleur étranger conserve les avantages tant qu'il maintient sa résidence en Italie pendant la période désignée.

Déménagement avant la fin de la résidence de deux ans

If beneficiaries decide to shift their fiscal residency out of Italy before completing the stipulated two tax years, they are expected to reimburse the tax benefits availed. This balance settlement process occurs via the submission of an Italian income tax declaration, following which the higher debt towards the Revenue is calculated. Penalties for false reporting and delay interests then apply to this amount. To sum this up, the penalty would equate to 90% to 180% of the extra personal income tax (IRPEF) that would have been paid if the expat hadn’t been a beneficiary of the scheme, plus legal interest.

In practical terms, if the expat tax scheme had given the expat a savings of EUR 10,000, the penalty would amount to EUR 9,000 to EUR 18,000. However, behind these truly scary numbers hides the Italian mainstay tax life-saver called “ravvedimento operoso” – literally, “voluntary tax regularisation” – which, in a nutshell, allows a reduction to approximately 11% to 20% of the lower penalty amount, depending on a few factors. Brutally simplifying, this would turn the large penalty used as an example here to a more reasonable EUR 990 to EUR 1,800 (plus interest). The calculations are complex and it’s better to get them right from the start, so have a professional take care of them for you.

Conclusion : Pas aussi mauvais que vous le pensiez ?

The bottom line here is that, like in many other cases, the Italian taxman is made out to be far worse than reality. Draconian headline penalties for individuals that “understay” the 2-year minimum requirement for the expat tax break would most likely be slashed substantially – however, this is a domain best discussed with an expert who would take your personal situation into account and file properly. The best path forward overall is to ensure you are happy to remain a tax resident of Italy for two years. Remember that you can ask TAX AI at the bottom of the article if you have further queries.

Sources d'information

Enquête approfondie des autorités fiscales italiennes

Lignes directrices de mise en œuvre de l'Agenzia delle Entrate italienne (page 47)