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“Impatriates” Tax Relief on earned/self employment income: 5 Year Extension after initial 5 year period The "Decreto Bilancio 2021" (Law 178/2020), has...
Italian Tax Agency Glossary of Tax Terminology in English: The Italian Tax Agency has published a glossary of tax...
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...
Second payment on account: By 30 November of each year, Italian taxpayers must make payment of the second payment on account....
Tax Penalties and the Ravvedimento Operoso: The Ravvedimento Operoso Procedure derives from the Italian word which can be literally translated...
Stock options – the timing of the tax benefit: The Italian Tax Agency responding to a request for an official interpretation on the tax treatment...
List of deductions and deductible expenses in the FY 2020 tax return: Background An Italian resident taxpayer has the right to certain deductions and claim a tax credit...
Decree Law “ Cura Italia” – Covid-19 – Special Measures To Protect Health and Support the Economy.: At a meeting of the Italian Council of Ministers of 16 March 2020 (press release no. 37/2020), the...
Do I need to file an Italian Tax Return?: If your only source of income derives from employment (ie. you are hired on an definite or...
Tax Relief for the Purchase of Furniture and Household Appliances: What is the Tax Relief? Italy's recent Finance Law for 2020 extended the tax credit equal to 50%...

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