Several categories of NON-EU workers are cap-exempt and the quota limitation system which is the general rule in Italy does not apply to them. In particular, the “quota system” does not apply to: highly specialized workers, managers and trainees on assignment to companies of the same group; highly qualified workers in possession of an University degree with a job offer in Italy of at least 1 year and a salary of at least € 25,000; workers assigned to provide services pursuant to a service agreement stipulated by the Italian host company; researchers; journalists; entertainment, TV and film crews; foreign professors and more.
A special and favourable tax regime is granted to several categories of people who move to Italy from abroad, including Italian citizens who repatriate.
In addition, a very favorable flat tax regime can be applied to new residents who move to Italy
Agenzia
Tax incentives for attracting human capital in Italy
Attorney at law.
One of the leading corporate immigration lawyers in Italy. Admitted to the Milan Bar Association (1988) and to the Taipei Bar Association (2016), a member of the American Immigration Lawyers Association (AILA) and an accredited partner of Invest in Tuscany.