Italy - Special considerations for short-term assignments

Special considerations for short-term assignments

Taxation of international executives

Related content

Residency rules

Payroll considerations

Taxable income

Additional considerations

 

For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than one year.

Residency rules

Are there special residency considerations for short-term assignments?

There are no special residency rules for short-term assignments.

Payroll considerations

Are there special payroll considerations for short-term assignments?

There are no special payroll considerations for short-term assignments.

Taxable income

What income will be taxed during short-term assignments?

Any income related to the Italian working days will be taxed if the exemption provided by the double taxation treaty cannot be applied.

Additional considerations

Are there any additional considerations that should be considered before initiating a short-term assignment in Italy?

Considering the worldwide taxation principle applicable for tax resident individual, a short-term assignment should be well structured in order to avoid the Italian taxation on any foreign income.

© 2016 KPMG S.p.A., an Italian corporation and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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