Tag: Labour taxes
Maxi – 120% deduction, implementing Decree published
The maxi deduction provided for by Italian Legislative Decree no. 216 of 30 December 2023, fully implemented by Italian Ministerial Decree of 25 June 2024, allows, for 2024 only, ...
Read morePerformance bonuses: Italian Revenue Agency reiterates conditions for tax relief
In resolution no. 59/E/2024, the Italian Revenue Agency (Agenzia delle Entrate) clarified the application of tax relief for performance bonuses under Article 1, paragraph 182 of Italian Law no. ...
Read moreCross-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)
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 ...
Read more2024 Budget Law: employment initiatives
On 30 December 2023, Italian Law no. 213/2023, entitled “State budget for the financial year 2024 and multi-year budget for the three-year period 2024-2026” (so-called “2024 Budget Law”), approved ...
Read moreClarification and operating instructions on the tax aspects of remote working
With 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 moreThe favourable tax regime for repatriated workers does not require the employer to be Italian
With its answer to question no. 596/2021, the Inland Revenue has expressed its opinion on the recognition of the tax favourable regime for repatriated workers who come back to ...
Read moreRepatriate workers: procedure for exercising the option for favourable regime extension purposes
With provision no. 60353 of 3 March 2021, The Inland Revenue provided operating procedures by which workers, employees and self-employed, beneficiaries of the special regime for repatriates, may opt ...
Read moreTax regime for workers returning to Italy following a posting abroad: the Inland Revenue answer
With answer to question no. 42 of 18 January 2021, the Inland Revenue has expressed its opinion on the application of the favourable regime introduced by art. 16 of ...
Read moreRepatriated workers: new instructions from the Inland Revenue
With its circular no. 33/E/2020 of 28 December 2020, the Inland Revenue, provided new instructions regarding the favourable tax regime granted to repatriated workers and recently governed by the ...
Read moreTowards 3-4 thousand euros performance bonuses
The government is currently considering the possibility to expand, in 2017, the performance bonus from the current 2,000 euros (2,500 in the case of equal involvement of the company’s ...
Read moreContacts
Contact us for more information
Work with us
We are always looking for new talents to join our team of professionals
At HR Capital we pursue the development and sharing of knowledge, always investing in training and technological innovation.
If you are looking for a company which will appreciate and enhance your talent, send us your CV.
pensate per te