This note comments on the ordinance issued by the Corte di Cassazione, 7 June 2025 no. 15234, which clarifies the procedures for submitting applications to benefit from the favourable tax regime for inward workers. Specifically, it confirms the legitimacy of opting for the regime through the income tax return, in accordance with the applicable legal provisions.
Special tax regime for ‘inpatriate’ employees: legitimate to apply through income tax return
