News

Ruling No. 1/2026 clarifies that payments in lieu of notice are taxable in the State in which the employment was effectively carried out, even where the employee is non-resident. This...

In November 2025, the French Court of Cassation held that social-security disputes follow Regulation 883/2004, requiring adjudication under the competent Member State’s law....

For inheritance tax purposes, the actual bank account balance at the date of death prevails over the purely accounting balance. Accordingly, transactions already completed must be taken into account, even...

In a decision dated 8 January 2026, the Cour de Cassation held that under Article L.8222-2 of the Labour Code, a contractor cannot be held liable for undeclared work carried...

The Italian authorities have provided clarifications on the application procedure for entry clearance for foreign workers outside the annual quotas in the sectors of family and social-health assistance....

Italy will implement the single permit, an EU immigration strategy that will allow foreigners to reside and work within the territory of the European Union....

Replies no. 312/2025 and no. 314/2025 confirm a dual approach by the Italian Revenue Agency: a more substantive and flexible interpretation for access to the “first home” tax relief for...

The Italian Revenue Agency clarifies the new inbound workers tax regime, the conditions for accessing the 50% tax relief upon returning to Italy, even in the presence of prior employment...

The 2026 Budget Law has amended the rules governing short-term rentals by lowering the threshold above which a presumption of business activity applies to short-term letting....