ROME - The income produced and received by the Italian worker abroad is taxed in the EU country of residence. This was reiterated by a recent resolution of the Provincial Tax Commission of Pescara, specifying that in order to obtain the reimbursement of the personal income tax paid in Italy, the tax certification issued by the country that operates the taxation is sufficient, unless the office is able to prove stay abroad for less than half of the year.
In this case, the CTP of Pescara with resolution 226/2/2022 resolved favorably to the taxpayer a judgment on the reimbursement of the personal income tax paid by a worker in the banking sector on an extraordinary income support check. The employee of the Italian bank, posted to Germany, had received the emolument on which the German tax authorities had operated the withholding tax. The sum, however, was also taxed in Italy and for this reason the taxpayer presented a request for reimbursement, which the Pescara operations center had refused.
In the appeal, specifying the pension nature of the sum - confirmed both by INPS and by the German tax authority itself - it was highlighted that, according to the Italy-Germany convention against double taxation, the sum was taxable only in Germany. Furthermore, as regards the burden of proof, which under Article 7 of Legislative Decree 546/92 was placed on the taxpayer, taxation in Germany was demonstrated by the German tax certificate.
(aise)
Comments