The Court of Justice of Lombardy precludes the inpatriate regime for integrations submitted out of time (over 90 days)

Submitting the tax return beyond the 90-day limit precludes the application of the inpatriate regime, even in case of a supplementary declaration in favour of the taxpayer.
Italian passport: get one and become an Italian Citizen

The Italian passport is the identification and travel document issued, upon request, to Italian citizens. It can be used to proof national identity for the purpose of international travel.
ELA recognises A&P Software Atlasposting’s cutting-edge technology

Atlasposting, the software created by Studio A&P for the management of employees’ assignments abroad, has received recognition by ELA, through its presentation at the ELA Tech Conference 2024.
Italy Flows Decree 2024: click days for the entry of non-EU citizens postponed to March

The deadlines for submitting applications for Decreto Flussi 2024 have been postponed to March.
Transfer of tax residency in Italy and optional regime for foreign pension income

The Italian Revenue Agency provides clarifications on the possibility, for a UK citizen, to benefit from the 7% regime for foreign pension holders.
EU Labour Law: a comprehensive guide to EU Employment Regulations

EU labour law provides a complex framework to regulate the free movement of workers and ensure workers’ right protection across Member States.
Impatriate Tax Regime Italy: new rules

Law Decree n. 209/2023 has substantially redefined the rules for the special tax regime for inpatriate workers in Italy. Take a look at the new requirements and benefits.
Studio A&P in Madrid for the ELA Tech Conference 2024

Studio Arletti & Partners will take part in the ELA Tech Conference “Artificial Intelligence – New Chapter for the Labour Market?” on Thursday 1st February, in Madrid. Indeed, Studio A&P has been selected by ELA to present “Efficient EU Workforce Relocation through LLM-Driven Legislative Data Solutions“, its paper on the application of Artificial Intelligence in […]
Fringe Benefit 2024: new features with tax-free amount up to €2,000

For year 2024, it is possible to provide employees with up to €2,000 tax-free fringe benefits.