Observatory

Observatory

New entry and residence conditions for highly qualified non-EU workers

23 November 2023

The Italian Council of Ministers has published in the Italian Official Gazette no. 256 of 2 November 2023, Italian Legislative Decree no. 152 of 18 October 2023, which implements ...

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Observatory

Italian Revenue Agency: tax treatment of workers posted abroad

20 October 2023

The Italian Revenue Agency, in its answer to a request for ruling no. 428 of 12 September 2023, provided some clarification on the tax treatment applicable to remuneration paid ...

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Observatory

Incentive to postpone retirement for employees meet the minimum requirements for access to flexible early retirement: INPS instructions

20 October 2023

In Circular no. 82 of 22 September 2023, the Italian National Social Security Entity (Istituto nazionale della previdenza sociale, ‘INPS’) provided practice notes on the incentive to postpone retirement, ...

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Observatory

Corporate welfare: Italian companies believe in the instrument but only large companies develop structured policies

25 September 2023

According to research by HR Capital, the lack of specific regulations and incentive policies are the main factors of uncertainty. Despite the absence of a proper regulatory definition of ...

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