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Italian tax laws reportedly mean Divock Origi must stay at AC Milan despite his omission from the first team.
The striker signed in July 2022 after an eight-year spell at Liverpool for whom he made 175 appearances in all competitions.
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Origi regularly featured for Milan in his debut season before he made a Premier League return with Nottingham Forest on loan.
However, the 29-year-old is seemingly surplus to requirements at the San Siro as he is no longer included in the first-team picture.
In the summer, senior advisor and club legend Zlatan Ibrahimovic said that Origi and Fode Ballo-Toure are part of their under-23 side instead.
"It's not true that they haven't been called up," he said in a press conference via CalcioMercato.
"The two of them have been called up, but for the Milan Futuro team. They are not part of the first team."
Origi may therefore be keen to leave in the hopes of returning to regular senior action, but this could prove difficult for the 29-year-old.
As reported by the Daily Mail, foreign workers are offered tax benefits as part of Italy's growth decree but must stay in the country for six months of the year.
Origi must therefore remain in Milan despite him being unlikely to feature for the first team, with his contract not set to expire soon.
The Belgian is said to be earning £3.24million-a-year at Milan on a deal that runs until the end of the 2025/26 season.
A January move could be a possibility for Origi after a poor spell at the Italian giants that followed his fan favourite status at Liverpool.
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The forward signed for the Reds from Lille in 2014 but was sent back to the French side on loan for the season.
Origi made his debut for Liverpool in a 3-1 defeat at Manchester United but ended the 2015/16 campaign on ten goals in 33 matches.
It was the 2018/19 season in which the Belgian really made a name for himself at Anfield as he scored the winner against rivals Everton.
Origi then netted two goals in Liverpool's iconic Champions League semi-final second leg 4-0 win over Barcelona.
The striker came off the bench in the final against Tottenham and scored their second of the match before lifting the trophy.
He netted a total of 41 goals for Liverpool and provided another 15 assists before completing his move to Milan two years ago.
