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Special tax regime for ‘inpatriate’ employees: legitimate to apply through income tax return

Special tax regime for ‘inpatriate’ employees: legitimate to apply through income tax return

25 / 06 / 2025 | Inbound expatriates, Regulatory Insights

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...

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