The Firm secures a ruling on the inbound expatriate workers regime
Tremonti Romagnoli Piccardi e Associati, with its team composed of Fabrizio Cancelliere and Armando Tardini, successfully assisted a taxpayer in securing a ruling relating to the application of the tax relief regime for inbound expatriate workers set forth by art. 16 of Legislative Decree no. 147/2015.
In accepting the rationale of the taxpayer, the Regional Directorate of Lombardy confirmed that the tax relief also applies to those returning to Italy, who are employed by the same employer, after having been posted abroad for at least 24 months, provided that the worker performs different duties and the return is the result of a new agreement.