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 […]
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 […]
Introduction A special tax scheme (Regime Forfettario) offers a flat rate of tax on gross income for taxpayers looking to get themselves registered for VAT in Italy and carry on a self-employed business or profession.Ā The various schemes for small taxpayers (the Regime dei Minimi/Regime […]
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