Mar 23 2021
The special tax regime for new Italian tax resident professional sportsmen is now fully operational
The professional sportsmen, as stated by the article 16, clause 5-quater of the Legislative Decree n. 147/2015, and as a result of the issuance of the Prime Minister's decree of January 26, 2021 that solved the problems underlined by the Financial Administration in the Circular newsletter no.33 / E of December 28, 2020, without any kind of doubt, can apply for the tax incentive named “Regime speciale per lavoratori impatri