Italy enacts new Digital Nomad Work Visa

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

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 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 […]

Tax changes for paper and electronic meal vouchers

  The Italian 2020 Finance Law has made some changes to the tax rules applicable to ā€œTicket Restaurantā€ (luncheon vouchers or meal tickets). These vouchers are commonly used by Italian businesses to assist employees traditionally predominantly to cover the cost of the mid-day meal. In […]