ITALIAN SPECIAL TAX REGIME OF INBOUND WORKERS FOR WORKERS WHO CARRY OUT SMART-WORKING ACTIVITIES IN ITALY FOR A SWISS EMPLOYER
With the recent response to the ruling no. 3/2022, the Italian Tax Agency has clarified how the tax relief provision (which limits the personal income tax to 30% of the taxable amount for the tax period of return to Italy and for the following four) does not require the activity to be carried out for a company operating on the territory of the State; therefore, if all the requisites required by the law are met too, subjects who come to work in Italy to work for an employer based abroad, or whose clients ( in the case of self-employment or business) are foreigners (non-residents) can benefit from the special regime for expatriate workers. The application of the regime requires, among other things, that the work activity is performed "mainly" in the Italian territory, a compatible situation even if provided by telework, again from Italy.
Our staff remains available for any clarifications.