In the Tax decree of 25 December 2019 linked to the Budget Law for 2020, which has now been converted into law, tax benefits for workers returning from abroad (known as the ‘brain return’ benefits) have been brought forward.

These benefits were recently extended by the ‘Crescita decree’ (D.L. n. 34/2019); the percentage of tax-exempt income rises from 50 to 70% for individuals who move back to Italy from 1 January 2020. In addition, the duration of this benefit can be up to ten years instead of five in cases where workers have children under 18 years old or if they buy a property in Italy, especially in the regions of Southern Italy.

The amendment introduced guarantees that these benefits apply not only to Italians and foreign workers who transfer their residence to Italy starting from 1 January 2020, but also to those who have already done so since 30 April 2019.