# Help with "lavoratori impatriati" growth decree



## vulcan603

Hi all,

I am looking for some help if possible. I am a new resident in Friuli Venezia Giulia originally from the UK, I am officially a resident now and a permanent employment contract.

I started working in January 2020. I have requested to my employer I would like to apply for the tax benefit called lavoratori impatriati, I can obtain an income tax reduction on my salary, there are obviously rules that apply to this etc.

My employer (a very large manufacturing company) have said I need to consult an independent third party at my own expense to confirm eligibility for the scheme, the sent me the details of KPMG and are quoting 600 euros plus taxes and vat for 2 hours work to check I am eligible for the scheme, yet a commercialist we spoke with states it should be the employers responsibility to take care of the matter.

Has anyone in her took advantage of this tax benefit that could offer some advise, I estimate it to be worth about 300 euros a month added to my salary which is significant.

I can't post the link here but if you search for "italy tax benefit new resident" you will find some information about.

Not one article states how you actually make an application for the benefit.

I hope someone out there can help ..

Cheers


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## NickZ

https://www.agenziaentrate.gov.it/portale/web/guest/lavoratori-rimpatriati-che-cos-%c3%a8-cittadini

https://www.assolombarda.it/servizi...scali-per-i-lavoratori-impatriati-chiarimenti

https://www.agenziaentrate.gov.it/p...mano.pdf/fb9b6873-2582-0a8b-9681-5b4efb9080a1



> devono
> presentare una richiesta scritta al datore di lavoro.
> Questa richiesta, resa ai sensi del Dpr n. 445/2000, deve contenere:
> • le generalità (nome, cognome e data di nascita)
> • il codice fiscale
> • l’indicazione della data di rientro in Italia e della prima assunzione in Italia (in caso
> di assunzioni successive o più rapporti di lavoro dipendente)
> • la dichiarazione di possedere i requisiti previsti dal regime agevolativo di cui si
> chiede l’applicazione
> • l’indicazione dell’attuale residenza in Italia
> • l’impegno a comunicare tempestivamente ogni variazione della residenza prima del
> decorso del periodo minimo previsto dalla norma della quale si chiede la fruizione
> • la dichiarazione di non beneficiare contemporaneamente degli incentivi fiscali
> previsti dall’articolo 44 del Dl n. 78/2010, dalla Legge n. 238/2010, dall’articolo 16
> del Dl n. 147/2015 e dall’articolo 24-bis del Tuir.
> Il datore di lavoro applica il beneficio dal periodo di paga





> Se il datore di lavoro non ha potuto riconoscere l’agevolazione, il contribuente può
> fruirne, in presenza dei requisiti previsti dalla legge, direttamente nella dichiarazione
> dei redditi. In questo caso, il reddito di lavoro dipendente va indicato già nella misura
> ridotta.


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## NickZ

Assuming you qualify it's all there.


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## vulcan603

Thanks but this still does not explain how I apply. Ok so I must declare this to my employer, but how. A written email? Via a solicitor?

Is it necessary to actual pay for legal assistance as my employer has directed?

You mention about claiming in the tax return, does this mean I would pay the normal amount of tax and them claim the rest back during the tax return period?


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## NickZ

Read the two parts I quoted. A written request to your employer with the listed items included.


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## vulcan603

Ok thanks. It is my employer that is stating I must carry out an independent tax assessment before hand. Is the required... I was hoping to find someone else who had already applied for this.


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## NickZ

I think you might have a problem finding anybody.

Have you tried your local CAF? If you don't know where that is google CAF and your town name. Should be a lot cheaper than KMPG


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## GeordieBorn

I’m not sure it is not the norm to have an accountant, so your employer may simply assume you have one and expect the letter to come from such. A second likelihood that strikes me is that most things tax seem to be in form of a “tax credit” whereby you can off-set against future tax. Who fills in your tax form at the moment?


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## GeordieBorn

Never been involved in tax in Italy apart from house tax which we (I) did myself. A lot of friends however even used their local Caf for house tax.


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## soraia

Hello,

Same boat as you- alot of articles but not much info. Mind you I did a letter of application from HR, who stated for me to contact an accountant. I'd be happy to share this with you.

How did you get along with this in the end? I've contacted a few accountants by email, so far mixed messages most stating it's only valid for italians who leave the country and then come back


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