Clarification and operating instructions on the tax aspects of remote working
25 September 2023With Circular no. 25/E of 18 August 2023, the Italian Revenue Agency provided interpretative clarification and operating instructions on the tax aspects of remote work. In particular, with the ...
Read moreRemote work from abroad, clarification by the Italian Revenue Agency (Agenzia delle entrate) on tax liability
28 August 2023With Circular No. 25/E of 2023, the Italian Revenue Agency provided clarifications with respect to the identification of the tax residence and the taxability of the income earned by ...
Read moreMinistry of Labour: extension of deadlines for remote working
17 August 2023The Ministry of Labour and Social Policy, in its communication of 4 July 2023, explained that Italian Law no. 85 of 3 July 2023, in converting with amendments Italian ...
Read moreExercise of optional contribution regime: buy-back periods determine if pre-conditions are fulfilled
10 August 2023With Message no. 2564 of 7 July 2023, the Italian National Social Security Entity (Istituto nazionale della previdenza sociale, ‘INPS’) provided operating instructions for the exercise of the voluntary ...
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