The Ministry of Internal affairs has released the requirements and procedures for the entry and residence of foreign employees who are citizens of non-EU States and perform highly qualified work through the use of technological tools that allow the activity to be performed remotely as:
- self-employed work (in which case workers are deemed ‘digital nomads’),
- subordinate employment (‘remote workers’).
When they perform the activity in Italy, such workers are allowed to enter without the need to apply for work authorization (Ministerial Decree 29 February 2024).
Entry and residence of ‘digital nomads’ and ‘remote workers’ is allowed provided that:
- their income reaches at least a set minimum annual threshhold;
- they have health insurance;
- they have appropriate housing documentation;
- they demonstrate previous experience of at least six months in the activity to be performed as a digital nomad or remote worker;
- have an employment or collaboration contract or the relevant binding offer, for the performance of a highly qualified work activity.
In the event that said workers intend to work in Italy for:
- more than 90 days, entry and stay are allowed outside the entry quotas identified by special decree on an annual basis;
- less than or equal to 90 days, an entry visa and residence permit is still required.
Lastly, in the event that the foreign worker undertakes to maintain tax residence in Italy for at least four years, the special tax regime for ‘inpatriate employees’ could be applied, as a result of which the income produced by an employed or self-employed worker contributes to the formation of taxable income to the extent of 50 percent of its amount and up to a maximum limit of € 600,000 (art. 5, Legislative Decree no. 209/2023).
We remain available for any further clarification.