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

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

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