Client Terms of Business

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Table of Interest Rates – Income Tax: The rates of interest on overdue tax is a matter of some complexity. The Italian Parliament has,...
Occasional Services: Advance Communication of Occasional Hires The Labour-Fiscal Decree no. 146 2021, linked to the...
Petrol/Gas coupons: Decree Law no. 21/2022 (the "Ukraine" Decree) provides, for FY 2022, for the possibility of giving...
Italy enacts new Digital Nomad Work Visa: Italy has introduced new rules to allow non-EU citizens who are "digital nomads" entry into...
Personal income tax (IRPEF) rates from 1 January 2022: These are the personal income tax rates that apply after 1 January 2022. For applicable rates...
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...
Hiring an Employee – the Permanent Establishment risk: A non Italian company considering employing an individual in Italy needs to consider whether the...
The SPID – Italian digital identity: What is it? The Public Digital Identity System, or SPID (pronounced "speed") which started life in...
The Cassetto Fiscale – Fisco Online: What is it? The cassetto fiscale, literally "tax box", is a service offered by the Italian...
Italian Public Holidays – 2022: Date Weekday Name in English Name in Italian 01/01/2022 Saturday New Year's...

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