Article 5 of Legislative Decree No. 209 of 27 December 2023, implementing the international tax reform, profoundly redefines the impatriate regime set out in Article 16 of Legislative Decree No. 147 of 14 September 2015, providing for its repeal

According to the literal wording of the rule, “The provisions of this Article shall apply in favour of persons who transfer their tax residence to Italy starting from the 2024 tax period […]” and, similarly, the previous regime is still applicable “[…] in favour of persons who have transferred their registered residence to Italy by 31 December 2023 […]”.

This safeguard clause, strongly desired by operators, could, however, create relevant problems for those workers not registered in the Registry of Italians Resident Abroad (AIRE) who, therefore, have not been able to transfer their registered residence to Italy by the aforementioned date. In order to solve this problem, which would lead to continuous disagreements based on an obvious disparity of treatment due to a merely formal factor, the application of the previous regime could also be granted in favour of workers who are able to prove their transfer to Italy, by 31 December 2023, with the help of irrefutable evidence such as, for example, a new employment contract or their removal from the corresponding registery of the State of origin.

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