Cassation: stop double taxation for workers abroad

With ruling No. 25424 of 23 September 2024, the Supreme Court ruled that the nationality of the employer does not matter if there is a convention against double taxation between Countries.

The case concerned an Italian worker resident in the UK who had paid taxes abroad but had been subjected to further withholding in Italy. The Court upheld the right to a refund of the Italian taxes already paid.

This decision protects Italian workers abroad, reaffirming the prohibition of double taxation and the importance of bilateral conventions to ensure fair tax treatment.

For more information or to receive personalised advice, please do not hesitate to contact us, our team is ready to assist you.