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Observatory

Tax regime for workers returning to Italy following a posting abroad: the Inland Revenue answer

19 February 2021

With answer to question no. 42 of 18 January 2021, the Inland Revenue has expressed its opinion on the ...

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Observatory

Extension of wage subsidies included in the 2021 Budget Law

25 January 2021

Following the continuation of the state of emergency, the 2021 Budget Law extended the COVID wage subsidies for a ...

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Observatory

Repatriated workers: new instructions from the Inland Revenue

21 January 2021

With its circular no. 33/E/2020 of 28 December 2020, the Inland Revenue, provided new instructions regarding the favourable tax ...

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Observatory

The 2021 Budget Law: social security contribution exemptions overview

21 January 2021

The 2021 Budget Law continues to focus on social security contributions, to generate employment and ensuring greater company liquidity. ...

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Observatory

August Decree: exemption from contribution payments and National Social Security Institute (INPS) clarifications

21 December 2020

In circular no. 133 of 24 November 2020, INPS provided clarifications for the correct management of the contribution exemption ...

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