Observatory

Observatory

Tax Treatment of Life Insurance Policies for Employees – New Clarifications from the Revenue Agency

13 December 2024

In its response to Inquiry No. 218, dated November 6, 2024, the Revenue Agency revisited the tax treatment of group insurance policies provided to employees, with a particular focus ...

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Observatory

Renewal of the National Collective Labor Agreement (NCLA) for Industrial Executives

27 November 2024

On November 13, 2024, Confindustria and Federmanager signed the renewal agreement for the NCLA for Industrial Executives, introducing several new provisions effective from 2025. Firstly, the minimum salary for ...

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Observatory

Platform for the interactive assessment and management of social contributory compliance (i.e. “V.e.R.A.”) 

21 November 2024

INPS, with its message no. 3662 of 5 November 2024, has provided clarifications regarding the new platform for the verification and interactive management of social contribution compliance, also known ...

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Observatory

Revenue Agency: operational instructions on the tax residence of individuals 

21 November 2024

On 4 November 2024, almost one year after the entry into force of Legislative Decree no. 209/2023 (hereinafter the “Decree”), Revenue Agency Circular no. 20/E has been issued to ...

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