Tax Certification

People working with Politecnico di Milano within the framework of a collaboration agreement (contratto di collaborazione coordinata e continuativa), has to provide the Department with some personal and fiscal data.

In addition to your personal information (including the fiscal code) and your bank data, you must abide by the following procedure:

1) if the Country where you fiscally reside has signed an agreement with Italy to avoid double taxation (this can be checked in this website), you can choose whether to pay taxes in your Country or in Italy. Should you choose the first option, you will pay taxes according to the rules in force in your Country of residence; in the second case, the tax bracket in Italy for foreign taxpayers is 30% and exempts from further payment back at home.
Who wants to benefit from the agreement (and thus pays taxes in his/her own country), has to provide a certificate proving his/her status of taxpayer in that Country for the year in which she/he receives the payment.

2) Who is engaged in a cooperation contract with Politecnico, has also to pay contributions to INPS, the Italian National Social Security Agency, and enroll to ‘Gestione Separata’ (a compulsory insurance fund for subordinate and atypical workers). These contributions are established on the basis of tax brackets changing every year (for the year 2016 tax brackets are 24,5% and 31,72%), depending on the fiscal position of the worker.
If you are retired or are a civil servant in a public body within the European Union (i.e. a Public University), you are entitled to the reduced tax bracket. In order to benefit from this reduction, you must provide a statement of the Human Resources Office of your university that shows your employment status.

All official statements addressed to Politecnico must be in one of the following languages: Italian, English, Spanish, French. No other language can be accepted.
If you cannot provide the official documents in one of the aforementioned languages, you need to have them first translated into Italian and then authenticated at the Italian Embassy/Consulate in your Country of origin.

Useful links:
*Website of the Italian Tax Agency (Agenzia delle Entrate): Certificate of fiscal residence (what is it? How do I apply for it? - in Italy)
*Politecnico’s Welcome Office website (with an example of the Tax Certification)

Last update: December, 2015