Italy enacts new Digital Nomad Work Visa

The Digital Nomad Visa On 4 April 2024 a Ministerial Decree issued by the Italian Interior Minister  was published in the Italian Official Gazette.  Effective 5 April 2024, the Decree implements the Digital Nomad Visa and Stay Permit envisaged by a 2022 Law amending the […]

Living in Italy – Working Through a Foreign Company

Tax Resident in Italy Doing business Through a Non Italian Company Modern information technology permits people to work from a laptop or computer wherever they find themselves. In the circumstances, you might think that using a foreign company can help reduce your tax burden.  It […]

Impatriates Regime 2024

New rules for the 2024 Impatriates Regime for Individuals Legislative Decree no. 209 of 27 December 2023  was published in the Official Gazette (OG General Series No. 301 of 28-12-2023) and is stated to enter force from 1 January 2024.  The Decree, an executive measure, […]

The Italian Fiscal Code Number

The Fiscal Code Number (Codice Fiscale, Italian taxpayers’ identification number, TIN, tax code, call it what you like) is a unique taxpayer code that identifies all individuals in their dealings with the Italian authorities  […]

Working in Italy as an Employee of 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 […]

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 […]

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