IMPORTANT NEWS REGARDING THE REIMBURSEMENT OF BUSINESS TRIP EXPENSES AS FROM 2025

As from 2025 the reimbursement of expenses incurred by the employees during a business trip...

17 January, 2025

TAX AGREEMENT (CONCORDATO PREVENTIVO BIENNALE) ON 2024/2025 FISCAL YEARS TO FIX THE INCOME TAXABLE AND TAX AMNESTY (RAVVEDIMENTO SPECIALE) ON THE YEARS 2018 TO 2022

Italian Government rules the opportunity to send a proposal with the aim to reach an “agreement”, called “CPB”, between the Italian Tax Office and Taxpayers, and the latter shall be able to freeze, for two fiscal years (at the present on 2024 and 2025, and...

28 October, 2024

REMINDER ONE-OFF PAYMENT IN JULY 2024 ACCORDING TO THE NATIONAL COLLECTIVE EMPLOYMENT AGREEMENT (CCNL) COMMERCIO CONFCOMMERCIO

With the July 2024 pay slip, each employee in force as at 22nd March 2024 who is entitled to it will be paid the first instalment of the one-off amounts in relation to the level to which he/she belong...

18 June, 2024

WORKING MOTHER BONUS

Working mothers with an open-ended employment contract, also part-time, in apprenticeships or in staff leasing (excluding domestic work relationships) with three or more children are entitled in the year 2024, 2025 and 2026 to a 100% exemption from the payment of IVS social security contributions...

05 February, 2024

IMPORTANT REMINDER RELATED TO STAFF LEASING WORKERS

Employers who used staff leasing employees in the year 2023 are obliged to communicate by 31 January 2024 to the company trade union representatives (RSA) or to the unitary trade union representation (RSU)...

22 January, 2024

NATIONAL COLLECTIVE BARGAINING AGREEMENT FOR EXECUTIVES OF THE COMMERCIAL SECTOR ON WELFARE

This breaking news aims at providing some clarifications regarding the amendments introduced to the National Collective Bargaining Agreement for Executives of the commercial sector on Welfare....

16 January, 2024

FRINGE BENEFITS AND FACILITATION UNDER 36: IMPORTANT TO REMEMBER

As a reminder, for the year 2023, the non-taxable threshold for fringe benefits is € 3.000 for employees with at least one dependent child only. Such benefits may also be paid only to certain employees at the employer's discretion....

15 December, 2023

ULTIMATE BENEFICIAL OWNERS REGISTER

The Ultimate Beneficial Owners (UBO) Register of Companies, Branch/Permanent Establishment and Private legal Entities, as well as of Trusts producing legal effects relevant for tax purposes and of Legal Institutions similar to Trusts, is operative also in Italy. The UBO Register consists in two sections...

15 November, 2023

DEFINITION OF FORMAL IRREGULARITIES

Budget Law 2023 introduced the possibility of regularizing infractions, irregularities and non-compliance with obligations or formalities committed since the year 2019 until October 31st 2022, for which the Tax Office (Agenzia delle Entrate) is competent to impose the relevant administrative penalties...

25 October, 2023