The new TAX INCENTIVE FOR SCIENTIFIC RESEARCH AND INNOVATION (“IFICI”), in force as of January 1, 2024, is a tax incentive for individuals replacing the former Non-Habitual Tax Residents regime (NHR) – which is why it is also known as NHR 2.0. – redesigning the prior access conditions, now necessarily linked to the carrying out of certain professional activities in specific economic fields.
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