Table of Interest Rates – Income Tax

The rates of interest on overdue tax is a matter of some complexity. The Italian Parliament has, over the years, proposed simplification but the relevant draft legislation has not so fare been enacted. Numerous different rates apply to different kinds of tax in different circumstances.  […]

Occasional Services

Advance Communication of Occasional Hires The Labour-Fiscal Decree no. 146 2021, linked to the Budget Law 2022, introduced the obligation of prior communication of the use of occasional self-employment. On this subject, the Labour Inspectorate has published note no. 29-2022, with instructions on how to […]

Petrol/Gas coupons

Decree Law no. 21/2022 (the “Ukraine” Decree) provides, for FY 2022, for the possibility of giving employees with up to Euro 200 worth of petrol coupons. Up to that limit the monetary amount  provided is exempt from Italian social security contributions and income tax. The […]

Italy enacts new Digital Nomad Work Visa

Italy has introduced new rules to allow non-EU citizens who are “digital nomads”  entry into Italy to live and work remotely. An amendment to the Law converting Decree-Law n. 4/2022 (Sostegni ter) legally defines who is to  be considered a digital nomad as a  worker […]

Personal income tax (IRPEF) rates from 1 January 2022

These are the personal income tax rates that apply after 1 January 2022. For applicable rates before that date please click this link FY 2022 Rates of Italian Income Tax (based on annual income) Bracket of Income (annual amounts) Rate Cumulative Tax to Top of Band […]

Tax Step Up of Shares/Land and Buildings – Revaluation

Law Decree no. 17 of March 1, 2022, containing urgent measures for the containment of electricity and natural gas costs, the development of renewable energy and the relaunch of industrial policies, known as the Energy Decree was published in the Official Gazette no. 50 of […]

Hiring an Employee – the Permanent Establishment risk

A non Italian company considering employing an individual in Italy needs to consider whether the activities carried on by an Italian based employee in Italy create a corporate income tax (IRES) liability on the profit attributable those activities. Foreign corporations with a “permanent establishment” (or […]

The SPID – Italian digital identity

What is it? The Public Digital Identity System, or SPID (pronounced “speed”) which started life in March 2016, is an online identity system.  Through a single user name and a single password, people can easily access and use the services provided online by over 4,ooo […]

The Cassetto Fiscale – Fisco Online

What is it? The cassetto fiscale, literally “tax box”, is a service offered by the Italian Government that allows consultation of  a taxpayer’s tax information, such as personal data on the Tax agency database information data of tax declarations information on tax refunds tax payments […]

Italian Public Holidays – 2022

Date Weekday Name in English Name in Italian 01/01/2022 Saturday New Year’s Day Capodanno 06/01/2022 Thursday Epiphany Epifania 17/04/2022 Sunday Easter Pasqua 18/04/2022 Monday Easter Monday Lunedì di Pasqua 25/04/2022 Monday Liberation from Nazi-Fascism (1945) Liberazione dal nazifascismo (1945) 01/05/2022 Sunday Labour Day Festa del […]

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