Can I Work Remotely for a Norwegian Employer While Studying in Italy, and What are the Tax Implications?

Question from Tiril, Can I Work Remotely for a Norwegian Employer While Studying in Italy, and What are the Tax Implications?

Answer from AI:

Working remotely from a different country can have various legal and tax implications. In your case, working for a Norwegian employer while living in Italy, you need to consider both Italian and Norwegian tax laws.

Working Remotely in Italy

In general, Italy allows foreign nationals to work remotely for foreign employers. However, you may need to obtain a specific visa or permit depending on your circumstances. It’s recommended to consult with an immigration lawyer or contact the Italian embassy to understand the specific requirements.

Tax Implications

The tax implications can be complex and depend on various factors, including your residency status, the amount of income you earn, and the specific tax treaties between Italy and Norway.

Italian Tax Law: According to Italian tax law, if you are a resident in Italy (you live more than 183 days per year in Italy), you are subject to Italian taxation on your worldwide income. This includes income from your Norwegian employer.

Norwegian Tax Law: Norway may also have the right to tax the income if the employment is considered to be performed in Norway. However, the tax treaty between Italy and Norway may provide relief from double taxation.

Tax Treaty: The tax treaty between Italy and Norway generally provides that employment income is taxable only in the country where the work is physically performed. However, there are exceptions, and the specific facts of your situation will determine how the treaty applies.

Income Threshold

There is no specific income threshold that triggers reporting requirements for your Norwegian employer. If you are tax resident in Italy, your worldwide income should be reported to the Italian tax authorities, regardless of the amount.

Seeking Professional Advice

Given the complexity of international tax law, it’s recommended to consult with a tax professional who is familiar with both Italian and Norwegian tax laws. They can provide personalized advice based on your specific circumstances.

Please note that this information is a general guide and not legal advice. Laws and regulations change frequently, and the information may not reflect the most current legal developments.

For more information, you can refer to the Italian Revenue Agency and the Norwegian Tax Administration.