The Italian Revenue Agency’s Ruling No. 54/2026 clarifies that under the inbound workers regime (Art. 5, Legislative Decree 209/2023), when two Employers of Record (EoR) belong to the same corporate...
Ruling No. 53/2026 of the Italian Revenue Agency classifies “visiting research” grants for foreign postdoctoral researchers as taxable income in Italy. The applicability of tax exemption regimes is excluded....
International pensions allow combining contributions from multiple countries to secure pension rights. It is essential to review your contribution record, choose between transfer or totalization, and submit the application correctly,...
The Italy–Albania social security agreement, effective July 1, 2025, allows workers and pensioners to combine contributions from both countries to access international pensions....
With ruling No. 16/2026, the Italian Revenue Agency denied the inheritance tax exemption for the mortis causa transfer of an Italian corporate shareholding in favor of a municipality of the...
The guide examines the main legal issues related to hiring in Italy of employees with international features, with particular focus on applicable law, taxation, social security and intra-EU mobility. Through...
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