Marie Curie in UK, tax residence in Italy
Dear all,
I'm writing to you because I need some information about the taxation of the income of my Marie Curie fellowship.
I'm a Marie Curie Fellow in a UK University (Individual fellowship), but I'm "resident for tax purposes in Italy (fiscally resident in Italy) ".
In the UK the TAX paid on the annual income of my fellowship is £4462 (equivalent to 5072 euros). According to the Italian regular taxation rules, the tax on the same income is 15294 euros, that means that I have to pay approximately 10000 euros in Italy as difference.
This sounds to me quite unfair, even more because Marie Curie fellows in Italy are tax free (IRPEF free) because they are employed through an "assegno di ricerca" (i.e. a kind of contract which is free tax).
So, my question is:
• Are there any agreements, rules that guarantee a similar taxation of the income of the MC fellowships in the different countries, in order to ensure similar net salaries (regardless of the tax residency)?
• In my specific case, are there any rules/agreements to prevent my Marie Curie income to be taxed in Italy as a regular income of a job carried out in a foreign Country?
By considering that the grant amount is corrected for a factor which accounts for the effective living costs in the different countries, I think that there should be an agreement which guarantees similar taxation rules and "protect" the net salary of researchers funded by the same fellowship. Do you know anything about this?
Thanks very much in advance for any help.
Best regards