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International Tax News - Italy
With the Legislative Decree no. 209 of 28 December 2023, the Italian inbound workers regime has changed once again. The amendments to the regime have the effect of rendering the regime less favourable by both reducing the exemption and providing for more stringent criteria.
The circular letter examines these new requirements, which are valid from the 2024 tax year, and the main features of the new italian inbound workers regimen.

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