News
VAT Refunds: the new interpretation of “amortizable goods” in Revenue Agency Resolution No. 20/E/2025
An important update in the field of VAT refunds was
Iran: Italian Embassy suspends consular services
Due to tensions in the country, the offices of the
France: Transposition of Blue Card EU Directive 2021/1883
France has recently transposed EU Directive 2021/1883 on the Blue
USA: entry restrictions for certain nationalities
Starting from June 9th, 2025, the US government has imposed
INL: Sanctions for false self-employment and lack of credit license
The Italian National Labor Inspectorate clarifies the responsibilities of companies
Argentina: immigration policy update
On May 14th, 2025, the government announced important changes in
Forged A1 Certificates and Conciliation Procedure
The European Court of Justice has ruled on case C‑421/23
Czech Republic: blue card salary updated
Starting from May 2025, the annual salary for the blue
China: Visa exemption for some Latin America countries
China will expand the visa exemption policy to nationals of
Malta: Citizenship by investment is contrary to EU law
The Court of Justice found that the Maltese program of
ELA-INPS Conference: Antifraud Agreement Signed Between France and Italy in the Field of Social Security
During the conference promoted by ELA and INPS, France and
The Italian Government approves the citizenship decree
On 20th May 2025, the Chamber of Deputies definitively approved
Work permit: non-seasonal work allowed while awaiting conversion
Authorities have clarified that it is possible to perform non-seasonal
Driving licenses: new Italy-Morocco agreement signed
Under the new agreement on the recognition of driving licenses,
Finland: 2024 Report on the Enforcement of Posted Workers
The 2024 report by the Finnish Occupational Safety and Health
Biennal “Concordato Preventivo” 2025-26: news on deadlines, rates and requirements
With a legislative decree preliminarily approved on March 13, 2025,
Italian Revenue Agency confirms: 8% withholding tax on rental fees for equipment from foreign companies
The Italian Revenue Agency has clarified the withholding tax regime
Extension of Impatriate Regime: request for additional five-year tax-advantaged period
Find out which categories of workers are eligible for the
How to file your 2024 Italian tax return in 2025
Italian Tax: Everything You Need to Know About Tax Returns
Poland: Immigration law updates
In response to the migration changes and new challenges, the
France: New interpretation of the “Talent – Qualified Employee” permit
The French legislation was recently updated to simplify the existing
“Conto termico 2.0”: regional subsidy for replacement of polluting civil biomass heating systems
The Emilia Romagna region, with this announcement, aims to provide
Transfer of fictitious “Superbonus” is a fraud even if not collected
A ruling by the Italian Court of Cassation has established
US: Alien Registration Requirement starting from April 11th, 2025
Starting from April 11th, 2025, all immigrants who did not
Cross-border VAT Regime: What’s New starting from 2025
From January 1st, 2025, EU small businesses will be able
Innovative start-ups: deductions and incentives up to 65%
In 2025, Tax News regarding Innovative Start-ups make investment even
Taxation of Bonuses for Workers with International Mobility
With Ruling No. 81/2025, The Internal Revenue Agency provided clarification
Italian Citizenship by Descent: Changes in 2025
Italian citizenship by descent changes in 2025: find out who
The INL Central Commission convened for the 2024 activity report
The Italian Labour Inspectorate Central Commission has published the 2024
Impatriate workers 2025: fiscal updates on qualification, foreign residence, and relocation to Italy
Four Rulings by the Internal Revenue Agency clarified important issues
New Ruling from the Internal Revenue Agency on the Special Regime for Professors and Researchers: Clarification on the Determination of Total Income
With Ruling No. 67/2025, the Internal Revenue Agency provided essential
The European Court of Justice Reaffirms the Obligation to Register Working Hours
On December 19, 2024, the European Court of Justice issued
Hiring non-EU workers with apprenticeship contracts
The Italian immigration law allows the hiring of non-EU workers
Flow Decree: allocation of quotas at provincial level
With memo No. 1054 of February 12th, 2025, the Ministry
New inpatriates regime: no linkage for new inpatriates
Through Ruling No. 66, the Internal Revenue Agency clarified some
Arletti & Partners achieves the ISO 27001 certification: another step forward in information security
Arletti & Partners achieves the ISO 27001 certification for cybersecurity
Who are the speakers that will speak at tomorrow’s Transnational Mobility Conference
Tomorrow, March 5th, 2025, from 9:30 a.m. to 6:30 p.m.,
New facilitation regime for inpatriate workers: High qualification or specialization requirements
In its Ruling No. 55, the Internal Revenue Agency provides
Change in Notification procedure for short-term assignments in Switzerland from March 17, 2025
The Swiss State Secretariat for Migration (SEM) has announced that,
The CNCE Director will speak at the Transnational Mobility Conference on 5 March
One of the key speakers at the upcoming Conference on
New Tax Benefit Scheme for Impatriated Workers: Clarification of Minimum Period of Stay Abroad
The Italian Revenue Agency has published a second response on
Italian Citizenship: fees for recognition applications increased
New contributions introduced and fees increased for applications for recognition
Family Reunion in Italy: new changes on when it can be requested
Decree-Law 145/2024 has been recently converted into law with amendments.
Tax treatment of an agent’s severance indemnities under the Italy-Greece Double Taxation Convention
Clarification by the Italian Revenue Agency on the tax treatment
INL: Clarifications regarding the identification badge for construction sites
The Labour Inspectorate clarifies the obligation to show an identification
New Seminar with Marco Biagi Foundation on Transnational Workers Mobility
On the 5th of March, 2025, from 9:30 am to
Building Bonuses in Italy: what’s new in the 2025 Budget Law
The 2025 Budget Law has introduced important novelties regarding Building
Labour inspections in Slovenia: cooperation between authorities yields first results
Cooperation between the Priority Response Division of the Slovenian Labour
Compatibility between the impatriate regime and incentives for researchers and professors
The Italian Revenue Agency opens to the possibility of simultaneously
Information on Deductions for Dependents
According to the new budget law, only Italian citizens, as
Posting Declaration: Proposal for a EU Regulation for a digital standardized platform
On 13 November 2024, the European Commission proposed a new
Tax-free expense reimbursements: the news for freelance in Italy
Article 5 of Legislative Decree No. 192/2024 introduced important changes
Studio A&P thanks participants to Federmacchine Webinar on the use of foreign service in Italy
The Federmacchine update Webinar, in collaboration with Studio A&P, was
New VAT rules for posting of workers 2025: alignment with European regulations
From January 1, 2025, staff loans and postings will be
Flat Tax Regime 2025: income limit raised
The new 2025 Budget Law (Law n. 207/2024), published in
UK Electronic Travel Authorisation 2025: Mandatory application to enter the UK
The British Government is officially introducing the ETA (Electronic Travel
Tax Treatment of Foreign Trusts for Italian Residents
Clarifications from the Italian Revenue Agency regarding the tax qualification
Decreto Flussi 2025: Amendments introduced by Legislative Decree 145/2024
The Italian Legislative Decree 145/2024, now approved by the Senate,
Italian Credit Licence: Sanction Regime
With the recent note 9326 and pursuant to art. 27
Clarification from the Revenue Agency on the taxation of capital gains from the sale of foreign currencies
In accordance with Resolution No. 60/E of December 9, 2024,
New Flow Decree approved by the Italian Senate on December 4, 2024
New Decreto Flussi approved: what are the most important changes.
Tax Advantages in Italy: option for Revenue Agency Agreement
How to obtain income tax relief for your business in
Facilitation first house for residents abroad moved for business reasons
The set of tax benefits for the first home aim
Italy-Monaco Tax Conflict Resolved Through Multilateral Agreement Based on the OECD Convention
In accordance with the Judgement No. 698 of October 1
Ireland: National Minimum Wage to increase from 1 January 2025
On December 3, 2024, it was announced that an increase
Clarification of the tax treatment of scholarships for children of employees
The Italian Revenue Agency clarifies the tax treatment of scholarships
Taxation of foreign pension fund settlement received by Italian resident heir
The Italian Revenue Agency replies to a taxpayer’s question on
The Italian Court of Cassation rules on failure to declare financial activities held abroad
The recent ruling no. 28077/5 of the Court of Cassation
Posting Notification: Proposal from the EU Commission for a single digital portal
On 13/11/2024, the EU Commission presented its proposal for a
Studio A&P presents International Assignment Management at Università Cattolica
Seminar by Studio Arletti & Partners on managing international assignments
Flows Decree Updates 2025
A government circular clarified the operational procedures for the Italian
Studio A&P at the EU Posted Workers Alliance Conference
Studio A&P participated in the EU Posted Workers Alliance conference
New Tax Residency Criteria for Individuals
The new Circular No. 20/E of November 4, 2024, clarifies
Italian Citizenship by Iure Sanguinis: new interpretative guidelines
The Italian Supreme Court has provided clarification regarding the recognition
New increase in the French Minimum Wage effective from 1st November 2024
The French minimum wage will be increased starting from 1st
Decree on Immigration Flows: The Latest Updates of the Measure Approved by the Italian Government
The Government has approved a Decree Law announcing new measures
The Italian Ministry of Labor on the presence of the Supervisor at construction sites
The Commission for Inquiries of the Ministry of Labor has
Posting workers to Belgium: the latest legal and administrative developments
The legal framework regarding the posting of workers in Belgium
Germany reintroduces cross-border controls for non-EU citizens
The German Ministry of the Interior has implemented border controls
Crypto-assets: Clarifications on RW Form and Stamp Duty
The Italian Revenue Agency clarifies the tax treatment of cryptocurrencies
INL and Assolavoro renew their collaboration against undeclared work
The Italian Labour Inspectorate and Assolavoro are continuing their joint
Companies liable for offences committed by seconded employees
In the case of personnel posted abroad, the company may
Protection of Workers: Swiss Federal Council on the Differences Between National and EU Law
The Swiss Federal Council has been called upon to discuss
Dutch minimum wage increases from July 1st, 2024
The new amounts of the Dutch minimum hourly wage The
Participation Exemption for Non-Resident Companies
The new Italian circular 17/E clarifies the application of the
Conference on the 5 years of foundation of ELA
On June 28, 2024, an in-person and online event was
Application of a new administrative procedure for posting declaration in the Czech Republic
The Ministry of Labor and Foreign Affairs of the Czech
Studio A&P at “Casa Italia” to illustrate the phenomenon of Golden Visa in Italy
Studio Arletti & Partners was a guest on the episode
EU States may require residence permits for non-EU workers posted to their territory
The European Court of Justice has ruled on a case
INL note on the penalty regime for unlawful supply, contracting and posting of workers
The Central Directorate for Legal Coordination of the National Italian
Posting of Workers: Belgium and the Netherlands toughen sanctions on non-compliance
Some EU Member States are toughening sanctions on failure to
Italy to reinstate borders controls in view of the G7 summit
As the G7 Meeting approaches, the Italian government announces the
Webinar in collaboration with Confindustria Emilia on posting workers in Europe
In collaboration with Confindustria Emilia, on May 9, 2024, Studio
Increase in inspections and sanctions in Luxembourg (2022 and 2023 figures)
Luxembourg’s ITM has disclosed the data on sanctions and inspections
Tax treatment of emoluments received as a Seconded National Expert
Through its Ruling n. 99/2024, the Italian Revenue Agency provides
Studio A&P will attend the ELMI Conference on Transnational Mobility of Workers
Studio A&P will take part in the European Labour Mobility
Published the Memorandum on “Decreto Adempimenti”
The new Memorandum n. 8/2024 clarifies the simplifications provided for
Studio A&P awarded the ISO 9001 certificate for 2024
A great achievement for Studio A&P: the ISO 9001 certification
Extension of the special voluntary disclosure and reopening of the deadlines
The draft of the decree-law on access to special disclosure
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