This group can benefit from a reduction of the tax base by 50%. The benefit applies for five years and is applicable to both employees and self-employed.
It is applicable to EU citizens and to non –EU citizens coming from countries with which there is a double taxation agreement or an agreement regarding the exchange of information for tax purposes. The conditions to be able to benefit from this tax exemption are as follows:
- Hold a degree
- Have continuously worked or studied outside Italy in the last 24 months
- Acquire the residence for tax purposes in Italy