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Global Mobility
The European Commission launched an infringement procedure against Germany, requesting a detailed reply within 2 months....
Labour Law
On 18 December 2025, the Court of Justice of the European Union ruled that work performed both inside and outside the EU must be considered when assessing whether an employee...
Income Tax Law
Answer no. 12/2026 confirms that working in Italy as a cross-border worker does not exclude the new impatriate regime, provided that the minimum foreign residence requirement is met. In the...
Remuneration
News on the increase of the national minimum wage in Slovakia in 2026...
Administrative Fulfilments for Employers
Starting January 2026, the Italian National Labour Inspectorate (INL) introduces stricter rules on undeclared work, with immediate point deductions under the credit license system....
Remuneration
Portugal minimum wage increase in 2026: Government approves rise from 870 to 920 euros per month, effective January. Announced after Sintra Council meeting by Minister Leitão Amaro. Details economic context...
Tax Law
Ruling No. 7/2026 provides important operational guidance on determining theoretical annual income for the purposes of the benefits introduced by the Budget Law 2025. The Italian Revenue Agency confirms that...
Tax Law
Ruling No. 5/2026 clarifies that mandatory social security and welfare contributions paid abroad by taxpayers resident in Italy who apply the deemed remuneration regime are deductible from total income rather...
Tax Law
With Law No. 217 of 29 December 2025, Italy completed the ratification and implementation of the Protocol amending the Italy–Switzerland Agreement on telework for frontier workers, thereby introducing a stable...