Taxation of international executives
Are there special residency considerations for short-term assignments?
There are no special residency rules for short-term assignments.
Are there special payroll considerations for short-term assignments?
There are no special payroll considerations for short-term assignments.
What income will be taxed during short-term assignments?
Any income related to the Italian working days will be taxed if the exemption provided by the double taxation treaty cannot be applied.
Are there any additional considerations that should be considered before initiating a short-term assignment in Italy?
Considering the worldwide taxation principle applicable for tax resident individual, a short-term assignment should be well structured in order to avoid the Italian taxation on any foreign income.
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