Module 119 min2192 wordsFree — no account
The new impatriate regime: who qualifies, for how long and what you stand to lose
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — Legislative Decree no. 209 of 27 December 2023, art. 5, text in force for 2026 (version 2, paragraphs 1-10) — verified on September 25, 2026
- Agenzia delle Entrate — Impatriate workers, new regime (from the 2024 tax year): what it is (updated 11 March 2025) — verified on September 25, 2026
- Agenzia delle Entrate — Impatriate workers, old regime (up to the 2023 tax year): what it is (updated 3 April 2024) — verified on September 25, 2026
- Gazzetta Ufficiale — Income tax code (Presidential Decree 917/1986), art. 2, tax residence, wording applicable from 1 January 2024 (version 5) — verified on September 25, 2026
Contents linked from this module
This module links to no other content.
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.