Publications

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Observatory

Employment: the expert’s view on how new legislative changes will help reverse “brain drain” (Labitalia – Adnkronos Group – Andrea di Nino)

5 March 2024

Reverse brain drain: from 2024 the new “restricting” legislation on requirements, as explained to Adnkronos/Labitalia by Andrea Di Nino, employment consultant at HR Capital. “Italian Legislative Decree no. 209/2023 ...

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Observatory

Cross-border workers: new agreement between Italy and Switzerland on taxes and remote working effective from 1 January 2024 (Norme e Tributi Plus Diritto – Il Sole 24 Ore, 14 February 2024 – Andrea di Nino, Valentino Biasi)

19 February 2024

On 1 January 2024 important changes were introduced to the relationship between Italy and Switzerland relating to the tax legislation applicable to cross-border workers, and to the guidelines relating ...

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Observatory

INPS Trader Management: dividends from corporations excluded from the taxable amount for contributions (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, October 2023)

20 October 2023

With judgment no. 16811 of 13 June 2023, the Italian Court of Cassation affirmed that the taxable base for the payment of the Italian National Social Security Entity (Istituto ...

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Observatory

Remote work from abroad, clarification by the Italian Revenue Agency (Agenzia delle entrate) on tax liability

28 August 2023

With 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 ...

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