Italian 2026 Finance Bill – Key Tax Measures: Support for Middle and Low Incomes | Revision of IRPEF tax brackets | Baby bonus | Enhanced parental leave and nursery bonus | Social security exemption for working mothers | Increased deductions for private school expenses | Family endowment fund | First home mortgage guarantee fund | Support for food purchases | Energy-efficient appliance bonus | Cap on deductions for incomes over €75,000 | Exceptions for healthcare, mortgages, and startup investments | End of deductions for children over 30 (except disabled children) | “Hire more, pay less” tax deduction for new permanent hires | Reduced tax on productivity bonuses | Fringe benefit exemptions | Relocation support for new hires | Raised flat tax threshold for employees and pensioners | Reduced corporate tax (IRES) for reinvested profits | Tax credits for southern Italy investments | Enhanced “Nuova Sabatini” machinery financing | Support for SME stock market listings | Increased public investment in defense, infrastructure, and healthcare | Banking and Insurance | Deferred deductions for financial sector losses | Annual stamp duty on life insurance contracts

Tax and social security compliance support, and more.

We can provide a full range of services for non Italian businesses sending employees to Italy or hiring staff locally.

Exactly what is required will depend on the circumstances but we believe we can offer the full range of services comprising:

We can help with

  1. planning the arrangements in advance in the most efficient manner, estimating tax, pension, welfare and social security costs;
  2. advice on whether proposed operations will constitute a taxable presence in Italy (permanent establishment);
  3. advising on whether it is worth request a ruling from the Italian authorities in advance and handling any ruling request;
  4. arranging for introduction to third party pension/financial advice, where necessary (we do not offer financial planning advice);
  5. employee net salary  – gross cost for employer forecasts);
  6. managing registration requirements, (tax codes, registering as employer with social security, statutory accident and work insurance and introduction to suppliers of insurance coverage etc.)
  7. payroll administration;
  8. managing compliance with tax obligations both as an employer
    • calculation of withholding tax liabilities;
    • arranging payment of tax and social security and employer liabilities;
    • handling employer tax filings (withholding tax return);

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