A key concern for many individuals relocating to Italy is whether they can continue working remotely for a foreign employer while benefiting from Italian tax incentives.
In March 2026, the Italian Tax Authorities provided important clarification on this point.
What the Italian Tax Authorities confirmed
In a ruling issued on 20 March 2026 (Ruling No. 82/2026), the Italian Revenue Agency confirmed that:
Working remotely for a foreign employer does not prevent access to the Italian inbound workers regime.
This applies where:
- tax residence is transferred to Italy
- the work activity is carried out predominantly in Italy
Even if the employer remains based abroad, the regime can still apply.
The case considered
The ruling concerned:
- an Italian individual who had been living abroad for over 30 years
- employed by a foreign company
- working entirely remotely
- planning to relocate to Italy
The individual was allowed to access the new impatriati regime despite continuing to work for a non-Italian employer.
Additional benefit: reduced taxable income
The Italian Tax Authorities also confirmed that:
- employment income can be taxed only partially in Italy
- under the new regime, typically 50% of income is taxable (subject to conditions)
- this can be reduced further in specific cases
In the example:
With three dependent children resident in Italy, only 40% of the income is taxable.
Why this matters
This clarification is particularly relevant for:
- remote workers employed by UK or international companies
- individuals relocating without changing employer
- professionals working cross-border
It confirms that relocation does not necessarily require changing your employment structure.
Important: conditions still apply
Access to the regime is not automatic.
It depends on:
- prior period of non-residence
- level of qualification and type of activity
- transfer of tax residence to Italy
- compliance with minimum stay requirements
Each case must be assessed individually.
Connect this to your situation
If you are planning to move to Italy and continue working remotely for a foreign employer, this ruling provides a strong framework — but proper structuring remains essential.
Speak to us to assess your eligibility and structure your move correctly.
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