Imatriati, the returned professional workers: extension of special scheme and inapplicability of “in bonis” remission

On 22nd February 2023 the Italian Revenue Agency issued a specific comment about the returned professional workers’ tax treatment, and reminded that:

  • tax substitutes must charge a withholding tax of 50% or 10% of taxable income on the amounts and taxable values earned from the period of payment following receipt of the written request;
  • the returned professional workers are required to communicate the option regarding the tax period in which they paid the 10 or 5 per cent of income from employment and self-employment obtained in Italy.

Furthermore, the Revenue Agency claimed that the non-payment of the amount due by the deadline of 30 June 2022 is not considered as missing formal fulfilment and cannot be regularized by adopting the “in bonis” remission.

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Daniele Vari