Foreign workers, both employed and self-employed, will be able to work remotely in Italy more easily thanks to an advantageous tax regime, for EU workers, and the Digital Nomad Visa, for non-EU workers.
The following is an overview of the procedures and requirements for entry and residence of foreign workers engaged in highly skilled work performed remotely.
The Digital Nomad Visa
The Digital Nomad Visa is designed for self-employed workers (so-called "digital nomads") and employed workers (so-called "remote workers") who perform highly skilled work activity through the use of technological tools that enable remote working.
The highly skilled work activity is deemed to be such when workers are alternatively in possession of:
- (i) a higher education qualification issued by the competent foreign authority attesting to the completion of a post-secondary professional pathway or qualification of at least three years' duration;
- (ii) of the requirements set forth in Decree 206/2007 for regulated professions;
- (iii) a higher professional qualification attested by at least five years of professional experience of a level comparable to tertiary level higher education qualifications;
(iv) a higher professional qualification attested by at least three years of relevant professional experience acquired during the seven years preceding the submission of the "EU Blue Card" application (managers and specialists in the field of information and communication technologies).
Requirements for the issuance of the Italian Digital Nomad Visa
Entry and residence permits in Italy are granted to non-EU workers who:
(a) have a minimum annual income from lawful sources of not less than three times the minimum level provided for exemption from participation in health care costs (approximately equal to 28 thousand euros);
b) have health insurance for medical treatment and hospitalization valid for the national territory and for the period of stay;
(c) have appropriate documentation regarding the accommodation arrangements;
(d) demonstrate prior experience of at least six months in the work activity to be performed as a digital nomad or remote worker;
(e) they submit the contract of employment or collaboration or the relevant binding offer, if remote workers, for the performance of a highly skilled work activity.
Duration and issuing procedure
Upon fulfillment of the above conditions, a residence permit, valid for one year and renewable annually, is issued to digital nomads and remote workers.
The issuance of the residence permit - and the tax code generated at the time of issuance of the Digital Nomad VISA, are communicated by the police headquarters, by telematic means, to the Tax Authority.
The Tax Authority, upon request, will provide the attribution of the VAT number to Digital Nomads
Special tax regime
EU and non EU workers should note that as of January 1, 2024, it has been provided for workers who transfer their residence to Italy to benefit from the special impatriate tax regime.
The recently introduced tax regime allows for the 50% tax-free allowance of income from employment, similar to employment and self-employment derived from the exercise of arts and professions, to the maximum extent of 600,000 euros annually.
The tax-advantaged regime has a duration of five years, starting from the moment the worker transfers tax residence to Italy.
Not only that, but in the event that the worker moves to Italy with a minor child, or in the event of the birth (or adoption) of a child during the period of use of the scheme, the percentage of tax relief is raised to 60 percent.
To qualify for the benefits, workers must commit to tax residence in Italy for at least four years. In addition, they must not have been tax residents in Italy in the three tax periods preceding their transfer (six or seven in some cases of transfer between employer companies belonging to the same group) and the work activity must be carried out mainly in Italy.
The firm is available to assist you in obtaining the Digital Nomad Visa and in the paperwork related to the special tax regime.
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