Module 119 min2192 wordsFree — no account
The new impatriate regime: who qualifies, for how long and what you stand to lose
The module’s worked examples, then cases to attempt before revealing their solution · 3 sections · 397 words · 4 min
Worked example
Three returns, three counts
Andrea lived in Paris from 2021 to 2025 and since 2026 has worked for a Milan company with no ties to his former employer: he needs three years abroad and has five. Silvia, in Madrid over the same years, joins the Italian branch of the Spanish group she worked for: she needs six, has five, and misses out. Marco, who worked in Italy for the same group before emigrating, would need seven.
Worked example
The flat bought in 2023
Chiara bought a flat in Genoa in September 2023 while still living in London, and registered her residence there in March 2024, making it her main home. The purchase predates 31 December 2023 and falls within twelve months of the move: three years are added to the 2024-2028 relief, taking it to 2031. Had she bought in 2022, more than twelve months earlier, no extension.
Practical case
Luca and his old group
Luca, an engineer, worked in Milan for the Italian subsidiary of an industrial group until 2020. Since January 2021 he has lived in London, enrolled in AIRE, working for the group's British parent. In 2026 he has two offers: return to the group's Milan subsidiary, or join a Turin company with no link to the group. For each offer, can he enter the new regime? If so, for which tax years, and how long must he stay resident in Italy to keep it?
Hint: Count the tax years spent abroad from 2021 to 2025. Then ask whether Luca worked in Italy for the same group before leaving, and what threshold follows in each scenario. For the duration, start from the year he comes back.
Show the solution
From 2021 to 2025 Luca spent five tax years abroad, and his AIRE enrolment makes them count as such. Milan offer: he would return to the group he worked for in Italy before emigrating, so the threshold is seven years; with five he does not qualify. Turin offer: the employer is outside the group, the general three-year threshold applies and Luca clears it. If the other conditions are met, the regime covers the year of return and the next four, 2026 to 2030, and he must keep Italian tax residence for at least four years or forfeit the relief, repaying it with interest.
Answer: Milan: no, seven years needed and he has five. Turin: yes, 2026 to 2030, keeping residence at least four years
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.