The Italian Council of Ministers in a Press Release no 54 of 16 October 2023 proposed a significantĀ Ā reform of the Italian Impatriates Regime.Ā The reform was enacted by Legislative Decree Dec. 27, 2023, No. 209 which was published in theĀ Official Gazette (OG General Series No. […]
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 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 […]
IntroductionĀ This guide briefly sets out the main Italian income tax issues arising on the purchase or use of, residential, urban (i.e. non agricultural) real estate in Italy to carry on a lettings business. Ā Apart from the income tax, if you rent out property […]
Introduction This document sets out our policy on equality and diversity. This policy confirms our commitment to ensuring equality and diversity and preventing discrimination. We are particularly concerned that equality and diversity is maintained in the workplace, when providing services to clients and in all […]
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 […]
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 āimpatriatedā workers available to individuals who transferred their residence to Italy before 30 April […]
What is the TFR? Employment agreements in Italy are generally governed by the terms and conditions of the relevantĀ nationalĀ collective labour agreementĀ (CCNL)Ā negotiated from time to time by theĀ ItalianĀ government, theĀ trade unions andĀ employer organisations.Ā Ā TheseĀ standard contracts make provisionĀ for a series ofĀ provisionsĀ applicable to the hire ofĀ individual employeesĀ in Italy. Regardless of […]
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 […]
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 amountĀ provided is exempt from Italian social security contributions and income tax. The […]
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