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Module 119 min2192 wordsFree — no account

The new impatriate regime: who qualifies, for how long and what you stand to lose

A way to check what has landed — no marks, no account · 1 section · 294 words · 5 min

Test yourself

Question 1 of 5

Question 1 of 5

Which of these, earned in Italy by a worker who moved back in 2026, can benefit from the new regime?

Question 2 of 5

Question 2 of 5

A manager joins the Italian branch of the group she worked for abroad, never having been its employee in Italy. How many tax years abroad does she need?

Question 3 of 5

Question 3 of 5

A worker becomes resident in Italy in 2026 and meets every requirement. Until which tax year does the regime run, barring extensions?

Question 4 of 5

Question 4 of 5

What happens if the worker leaves Italy after three years?

Question 5 of 5

Question 5 of 5

Who can still use the 30 % and 10 % shares of the old scheme?

Read in Italian

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.