A recent internal memorandum of the Italian Revenue Agency (annex 1) has clarified some important aspects linked to the attribution of fiscal benefits for workers, teachers, researchers, pensioners or high-income professionals who have decided to move to Italy.
In addition, the Italian Ministry for University and Research (MIUR) has published a decree on the mobility of teachers (annex 2) indicating that Universities and Institutes of Research have the option to employ also scholars who are working abroad for teaching or research activities for at least 5 years. In the context of the recruitment of University staff Plan for the years 2022-2026 (annex 3), specific financial resources are made available to employ professors, researchers and technical-administrative staff.
Please note that the concession of financial benefits is subject to the personal situation of each employee. It also highly reccomendable to check all relevant information on the website of the Italian Revenue Agency https://www.agenziaentrate.gov.it/portale/web/english.
