List of Municipalities in Seismic Areas

The following is a list of municipalities in areas of Italy qualifying for special assistance as a result of seismic events. This list shows ALL Muncipalities. If you are looking for municipalities that qualify you for the 7% special regime, you need to look up […]

Working in Italy for a Foreign Company

Working as an employee full time in Italy If you are an employer outside Italy and thinking of hiring an employee in Italy, the legal, tax and social security ramifications can be complex. Liability of the employer to Italian social security If the employee is […]

Hiring an Employee – the Permanent Establishment risk

A non-Italian business 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 fixed […]

“Impatriates” Tax Relief on earned/self employment income

5 Year Extension after initial 5 year period The “Decreto Bilancio 2021” (Law 178/2020), has extended the possibility of taking advantage of the 5 year extension of the tax regime for “impatriated” workers available to individuals who transferred their residence to Italy before 30 April […]

TFR – the Trattamento di Fine Rapporto or Employee Leaving Indemnity

What is the TFR? Employment agreements in Italy are generally governed by the terms and conditions of the relevant national collective labour agreement (CCNL) negotiated from time to time by the Italian government, the trade unions and employer organisations.  These standard contracts make provision for a series of provisions applicable to the hire of individual employees in Italy. Regardless of […]

Italy (nearly) enacts new Digital Nomad Work Visa

Subject to Implementing Legislation! A further decree of the relevant Ministries (Interior, Labour, Foreign Affairs and Tourism) is  awaited (and has been delayed presumably by Parliamentary elections on 26 September) We will post further once we have further news. Italy has introduced new rules to […]

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.  […]

1 2 3 12