(Finance) – The obligation for workers who benefit from the bonus for brain reentry to have a new employment relationship with a person other than the employer where they were employed abroad. This is what emerges from draft of the legislative decree on international taxationimplementing the fiscal delegation, which should go to the Council of Ministers tomorrow for the definitive green light.
In the new text the favorable regime also for employee income received by workers who move to Italy on the basis of an employment relationship established with the same person (or with a person belonging to the same group) with whom they were employed abroad. For these hypotheses, the minimum requirement for staying abroad increases from three to six tax periods, if the worker has not previously been employed in Italy by the same person or by a person belonging to the same group. The requirement increases from three to seven tax periods if the worker, before moving abroad, was employed in Italy by the same person or by a person belonging to the same group.
It is also included in the draft legislative decree stop to new tax relief for athletes returning to Italy with contracts established starting from January 1, 2024. In his opinion on the legislative decree, the House Finance Committee had asked the government to evaluate the opportunity to recognize sports clubs for sports employment relationships established starting from 1 January 2024, a benefit also in the form of a tax credit and in compliance with de minimis regulations. The government – we read in the explanatory report of the provision – considered it could not proceed with the establishment of such a benefit as there was no specific delegation to this effect.