1. Tax benefits for teachers and researchers returning to Italy The statement of practice no. 8 issued by the Italian Tax Authorities on 23 February 2026 provides important clarifications on the fiscal incentives for individuals returning to Italy, with a dedicated section on the special tax regime for teachers and researchers … Read more
1.New clarification on the in-bound workers regime The Italian Tax Authorities has issued some clarifications on the in-bound workers regime. With ruling no. 2 of 12 January 2026, the Italian Tax Authorities confirmed that an individual who returns to Italy to work from home for a foreign employer can benefit … Read more
1.Distinctions between public and private pension treatment under tax treaty law The Parliamentary question time no. 5-04807 addressed the issue of the different tax treatment applied to pensioners residing abroad based on the public or private nature of the pension received. It should be recalled that, when the tax treaty … Read more
1.The TNMM is applicable for low-risk reseller With its decision no. 29083 of 4 November 2025 the Italian Supreme Court held that, in line with what the Italian Tax Authorities maintained in their notice of assessment, a taxpayer may apply the TNMM method with the corrective of the ROS (Retun … Read more