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On 28 March 2024, Italy’s Ministry of Interior and Ministry of Labor implemented new EU Blue Card regulations, which were initially expected to go into effect on 17 November 2023. The Italian authorities also provided several clarifications and additional information including (i) individuals who do not hold the relevant education qualifications but who are eligible to apply for Blue Cards based on their work experience may demonstrate that they possess the requisite experience through their employment contract and pay slips, which must be legalized and translated into Italian; (ii) individuals who enter Italy with Intra-Company Transfer permits may convert their ICT permits to Blue Cards if they comply with the required qualifications; and (iii) the minimum gross annual remuneration required for applicants who seek to obtain Blue Cards on the basis of employment contracts that are valid for at least six months is EUR 27,000.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.