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Income Tax Law
Postal savings bonds: exemption for non-residents only with continuous residence in white-list countries With Reply No. 148 of 2026, the Italian Revenue Agency clarified that interest arising from postal savings...
Income Tax Law
Italy–France cross-border workers: income paid by the Bank of Italy is taxable exclusively in Italy With Ruling No. 132 of 2026, the Italian Revenue Agency clarified that remuneration paid by...
VAT Direct Identification (EU)
Late VAT return: when it is still valid and what the reduced penalties are Non-residents directly registered for VAT purposes in Italy are subject to the same reporting obligations as...
Labour Law
Starting from June 7, 2026, Directive (EU) 2023/970 is transposed into Maltese law, with significant consecuences for workers and employers....
Citizenship
On 20 May 2025, The Chamber of Deputees has definitely approved the decree-law 28th March 2025, n. 36 regarding urgent provisions on citizenship....
Administrative Fulfilments for Employers
The National Labour Inspectorate has clarified the methods for recovering credits under the Credit-Based Licence, pursuant to Article 5, paragraph 4, of Directorial Decree No. 24/2026....
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