Life annuity: INPS intervenes to align with the Court of Cassation’s ruling on limitation periods (Andrea Di Nino and Giorgia Tosoni, Sintesi – Ordine dei Consulenti del Lavoro, January 2026)
2 February 2026With judgment no. 22802 of 7 August 2025, the Italian Supreme Court (Court of Cassation) ruled on the criteria for determining when limitation periods begin to run for applications ...
Read moreItalian Revenue Agency: Operational Guidelines on the Traceability of Business Travel Expenses
21 January 2026With Circular No. 15/E of 22 December 2025, the Italian Revenue Agency, with the aim of ensuring uniform application, provided its local offices with operational instructions regarding the changes ...
Read more2026 Budget Law: Overview of the Main Tax, Employment and Social Security Measures
21 January 2026The 2026 Budget Law (Law No. 199 of 30 December 2025) was published in the Official Gazette on 30 December 2025 and entered into force on 1 January 2026. ...
Read moreGender Equality Certification 2025 and Social Contribution Exemption – INPS Operational Guidelines
21 January 2026With message no. 3804 of 16 December 2025, the Italian National Social Security Institute (INPS), in agreement with the Ministry of Labour and Social Policies and the Department for ...
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