GREEN LIGHT: Compatibility between the Flat Tax and the Impatriate Regime

We are pleased to share that RSM Studio Tax & Legal Advisory has obtained a green light on an important ruling regarding the compatibility between the flat tax regime and the inbound workers regime.

As reported by Il Sole 24 Ore today, December 22, 2025, the response was issued by the Taxpayers Division of the Italian Revenue Agency, Central Directorate for Individuals, concerning the case of two spouses we assisted who declared having been residents in the UK for at least nine of the last ten tax periods (ex Art. 24-bis of the TUIR) and committed to maintaining their residence in Italy for at least five years.

This is a significant achievement, particularly in light of the changes introduced by the 2026 Budget Law. Congratulations to the Private Client Services team, led by Gabriele Giardina and excellently supported by Giulia Sorci and Davide Greco.