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CJEU 11.03.2020 C-94/19 – secondment of staff by a parent company to its subsidiary

Based on EU rules reimbursements of secondment costs are subject to VAT

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Impatriate regime

NEW RULES FOR IMPATIATE

Significant Adverse Changes Ahead Jeopardizing Relocations, Hires, and Individual Strategies of Workers.The new regulations (approved by the Government in preliminary examination) entail stricter requirements and reduced fiscal benefits, which could have substantial impacts on the hiring and expatriation strategies of employers, as well as the individual plans of workers.Here are some key considerations:

✅ Stricter Requirements (high specialization and qualification) ✓ Reduced Fiscal Benefits

✅ Regime Duration Limited to 5 Years

✅ Obligation to Stay in Italy for 5 Years

We are available to facilitate a comprehensive understanding of these changes and tailor your planning accordingly.

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