Occasional teaching assignments: conferences and seminars
To Italian and foreign scholars invited to hold conferences or seminars, organized as part of the educational and research activities of the Institution, is paid a remuneration or a possible reimbursement of travel and/or stay expenses.
The proposal by the teacher who organizes the initiative must be presented in the Administrative Secretariat in enoght advance to allow the instruction of the practice.
Please note that:
- the maximum amount of the total remuneration (tax included) to be paid for a single conference is € 300.00;
- the activity that is the subject of the remuneration is configured as "occasional self-employment" and is subject to the tax of 20% (resident of Italy) and of 30% (resident abroad). Travel and subsistence expenses are subject to the same tax regime as they are expenses for the production of income;
- foreign citizens wishing to pay tax in their country of residence may request the application of the bilateral agreement between Italy and their country, in order to avoid double taxation;
- if the speaker is a foreign citizen, he must possess the Italian Tax Code.
Forms (in Italian)
- Request for a conference / seminar (rtf - pdf)
- Form for Conferences held by Italian/foreign teachers, with payment by ordinary means (rtf - pdf)
Please Attach tax declaration (pdf) and Conference flyer/brochure
- Reimbursement form for expenses without rembousemt (rtf - pdf)
Please attach payment method (rtf - pdf) and conference flyer/brochure
In order to use of the agreement and avoid double taxation, it is necessary that
- the subject is not registered in the register of "residents" in Italy for a period of more than 183 days;
- the international convention must exist with the foreign State;
- the person is registered in the Foreign State Finance Register.
The subject must present:
- request to be able to benefit from the international double taxation agreement [italian version (rtf - pdf) - english version (rtf - pdf)]
- "the fiscal attestation" of the foreign State (document proving that the subject pays contributions in that particular State)
- copy of the passport
Please note that even in the presence of agreements to avoid double taxation on income, for amounts exceeding € 5,000.00 there is anyway a fee of 3% due to INPS.
Italy has stipulated international conventions against double taxation with most of the foreign countries.