{"id":25252,"date":"2023-11-27T08:32:45","date_gmt":"2023-11-27T07:32:45","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/nessun-beneficio-per-gli-impatriati-provenienti-da-altre-realta-di-gruppo-2\/"},"modified":"2026-02-16T16:20:33","modified_gmt":"2026-02-16T15:20:33","slug":"nessun-beneficio-per-gli-impatriati-provenienti-da-altre-realta-di-gruppo","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/en\/insights\/no-benefits-for-impatriates-coming-from-other-group-companies\/","title":{"rendered":"No benefits for \u201cimpatriates&#8221; coming from other group companies"},"content":{"rendered":"\n<p>The draft Italian Legislative Decree on international taxation (implementing Italian Law of 9 August 2023, no. 111, containing \u201cDelegation to the Government for the revision of the tax system\u201d) which contains the new regime for impatriate workers is currently being discussed in the Chamber of Deputies within the Italian Parliament.&nbsp;<\/p>\n\n\n\n<p>At present the text amends Article 16 of Italian Legislative Decree no. 147\/2015, which regulates the regime governing impatriate workers\u2019 employee income.&nbsp;<\/p>\n\n\n\n<p>Among the new features, the draft Decree provides that the provisions will not affect \u201cregistry\u201d transfers which take place by the end of the year. Therefore, the \u201cspecial\u201d tax regime reserved for impatriate workers will also apply to those who have transferred their registered residence to Italy in the second half of 2023.&nbsp;<\/p>\n\n\n\n<p>Furthermore, the draft Decree provides that to fall within the category of impatriate workers during 2024, the work activity must be carried out in Italy with an employer other than the \u201cforeign\u201d one, including those belonging to the same group.&nbsp;<\/p>\n\n\n\n<p>We are therefore awaiting discussion of the draft Decree, which is currently under examination by the Chamber of Deputies, to assess any further changes to the text.&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The draft Italian Legislative Decree on international taxation (implementing Italian Law of 9 August 2023, no. 111, containing \u201cDelegation to the Government for the revision of the tax system\u201d) which contains the new regime for impatriate workers is currently being discussed in the Chamber of Deputies within the Italian Parliament.&nbsp; At present the text amends [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":25253,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[177,190,191],"tags":[],"class_list":{"0":"post-25252","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-insights","9":"category-legislation"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>No benefits for \u201cimpatriates&quot; coming from other group companies - De Luca &amp; Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts\/25252\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"No benefits for \u201cimpatriates&quot; coming from other group companies - De Luca &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"The draft Italian Legislative Decree on international taxation (implementing Italian Law of 9 August 2023, no. 111, containing \u201cDelegation to the Government for the revision of the tax system\u201d) which contains the new regime for impatriate workers is currently being discussed in the Chamber of Deputies within the Italian Parliament.&nbsp; At present the text amends [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.delucapartners.it\/en\/insights\/no-benefits-for-impatriates-coming-from-other-group-companies\/\" \/>\n<meta property=\"og:site_name\" content=\"De Luca &amp; Partners\" \/>\n<meta property=\"article:published_time\" content=\"2023-11-27T07:32:45+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-16T15:20:33+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.delucapartners.it\/wp-content\/uploads\/2026\/02\/shutterstock_1726274593-8.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"800\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Melismelis\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Melismelis\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/no-benefits-for-impatriates-coming-from-other-group-companies\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/insights\\\/no-benefits-for-impatriates-coming-from-other-group-companies\\\/\"},\"author\":{\"name\":\"Melismelis\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/en\\\/#\\\/schema\\\/person\\\/00d0832a12e3889dce887a31e29d65f8\"},\"headline\":\"No benefits for \u201cimpatriates&#8221; 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