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Labour Law
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...
Immigration Law
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....
Immigration Law
Immigration: Italy approved implementing decree for EU directive 2024/1233 on the single work permit
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....
Tax Law
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...
Tax Law
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...
Income Tax Law
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....
Inheritance Tax Law
Legislative Decree No. 123 of 1 August 2025 establishes the new Consolidated Act on Indirect Taxes (registration, inheritance and gift taxes, property and cadastral taxes, stamp duties, and IVAFE, including...
Permanent Establishment Art 5 OECD
The new update to the OECD Commentary introduces a new potential scenario for the existence of a permanent establishment in the context of remote working, where both the temporal threshold...
Immigration Law
France has reformed immigration and nationality law introducing stricter language requirements and a formal civic exam as prerequisite for many residence and nationality procedures....