The draft Legislative Decree. of implementation of the fiscal delegation reduces the benefits connected to the regime for repatriated workers, rewriting the access requirements in a more stringent way.
In particular, the art. 7 co. 1 letter b) of the draft decree provides that the work activity must be carried out by virtue of a new employment relationship with a person other than the one where the employee was employed abroad before the transfer, as well as those belonging to the same group .
The new text would seem to require a total discontinuity with respect to the work activity carried out before the transfer, both in reference to the employer and in relation to the agreement signed with the latter.
However, it does not appear that the new formulation intends to exclude cases of transfer to remote working, provided that there is a change of foreign employer.
