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 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 […]

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 amountĀ  provided is exempt from Italian social security contributions and income tax. The […]

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 […]

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.Ā  Through a single user name and password along with a one time password generated via a smart phone, individuals with an Italian […]

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 ofĀ  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 […]

Land Registry Categories ā€“ Residential Property

The Land Registry Category is an important variable in determining the tax payable in respect of real estate.Ā  All registered property in Italy is assigned a category. You can see the assigned category by getting hold of land registry extract or visura catastale. Italy has […]

The 2021 Tax Return on FY 2020 income

Italy – Deadlines for Income Tax Returns Modello Redditi PF The tax return is called ā€œPFā€ standing for Persone Fisiche (individuals). Modello in Italian means ā€œFormā€. The PF form is for use by individuals who are not able to present the simplified tax return (the […]

1 3 4 5 6 7 15