By Colin Jamieson

On 4 April 2024 a Ministerial Decree issued by the Italian Interior Minister  was published in the Italian Official Gazette.  Effective 5 April 2024, the Decree implements the Digital Nomad Visa and Stay Permit envisaged by a 2022 Law amending the Italian Immigration Code and introducing the  Digital Nomad Visa for the first time into Italian law.

Outline

Italy has introduced new rules to allow certain non-EU citizens who are “digital nomads”  entry into Italy to live and work remotely.

An amendment to the Law converting Decree-Law n. 4/2022 (Sostegni ter) legally defines who is to  be considered a digital nomad as a  worker from a country outside the European Union who perform “highly professional and digital” tasks.

An entry visa obtainable via an Italian  consulate in the country of origin will therefore be sufficient to enter the country. This will allow individuals to come to and work in Italy on condition that on arrival they request a stay permit (“permesso di soggiorno“) and that they meet the conditions set out below. The stay permit can be renewed and extended after the initial one year period provided the conditions continue to be met.

Digital nomads will in any case be obliged to comply with all tax and social security provisions. Given that Italy has a couple of favourable tax regimes (see below) for new arrivers, this should not be an overly onerous condition (as regards the tax anyway)  as long as new arrivers take advice prior to moving on the timing of the move, check the conditions for the relief, and properly forecast in advance the timing of tax/social security payments.

These new rules will allow non EU citizens to work remotely without needing to apply for one of the (few) working stay permits under the usual annual quotas set by the annual “Decreto Flussi” (pursuant to Legislative Decree No. 286 of 1998 – Consolidated Immigration Code) or otehr form of visa(stay permit which generally require sponsorship by an Italian employer or investment.

Who is a digital nomad?

The definition of a digital nomad is as follows:

“Citizens of a third country, who carry out highly qualified work activities through the use of technological tools that allow them to work remotely on a self-employed basis or for a business, including those not resident in the territory of the Italian State.”

It is therefore a rather wide definition which covers both the self-employed and individuals who a work under a contract of employment, either for an employer/client based in Italy or based outside the country. The new category refers to workers who carry out an activity requiring professional/technical skills remotely. For example, web programmers, digital marketing specialists, writers and bloggers or even translators and graphic designers. It does not therefore include manual workers or people who jobs require them to be mainly physically present at their employer’s premises when they are carrying out their activities.

Entry into force

The Ministerial Decree states that the digital nomad rules enter into force from 5 April 2024 and covers implementation matters such as:

• the procedures and detailed requirements for issie of the stay permit (including the categories of highly qualified workers who can benefit from it);
• the minimum income thresholds for applicants/family units;
• the procedures for checking the work activities carried on by applicants and compliance fall within the definition of “digital nomad”;
• procedures for the new stay permit renewal process, evidence of compliance with tax, healthcare and social security requirements;
• other pre-requisites

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