IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 08 Jun 2016 | Removal date: open ended
Still in force

Labour market access

 On 14 September 2015, the Italian parliament passed the legislative decree no. 147/2015 on Growth and Internationalization (cf. Related Measures). The Decree included a five-year tax exemption on 30% of the income of foreign qualified workers and managers.
However, the exemption was not enforceed with decree 147/2015 in September. Rather, a subsequent ordenance by the Ministry of Finance issued on 26 May 2016 enforced the tax exemption for foreign qualified workers and managers from 8 June 2016.

AFFECTED COUNTRIES

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