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Observatory

Conversion of the Performance Bonus: obligations to give notice to supplementary pension funds

9 August 2024

In its Response to Application no. 154 of 15 July 2024, the Italian Revenue Agency ruled again on employees’ ...

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Observatory

Revenue Agency: tax treatment of the incentive to leave (“incentivo all’esodo”) for impatriate workers

9 August 2024

With Resolution no. 40/E of 23 July 2024, the Italian Revenue Agency provided specific clarification on a question concerning ...

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Observatory

Update of application procedure for parental leave with an 80% allowance

9 August 2024

With notice no. 2704 of 23 July 2024, the Italian National Social Security Institute (Istituto Nazionale della Previdenza Sociale, ...

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Observatory

Dematerialisation and retention of expense reports. New guidance from the Italian Revenue Agency 

26 July 2024

In its Response to Application for Ruling no. 142 of 2024, the Italian Revenue Agency was once again called ...

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Observatory

Unlawful staff supply work , contracting and secondment: penalties

26 July 2024

On 30 April 2024, Italian Law no. 56/2024, which implemented Italian Decree-Law no. 19/2024, was published in the Italian ...

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Observatory

Maxi – 120% deduction, implementing Decree published

15 July 2024

The maxi deduction provided for by Italian Legislative Decree no. 216 of 30 December 2023, fully implemented by Italian ...

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