News

Flanders tightens rules on hiring non-EU nationals (2026)....

With Ruling No. 37/2026, the Italian Revenue Agency clarified that stock options and performance shares accrued during a period of employment abroad already taxed under the conventional remuneration regime are...

The rules regarding the obligation to leave your passport at the visa center after submitting your visa application have changed....

From 1 February 2026, Estonia joined the EU multilateral framework on cross-border telework, allowing employees to work remotely up to 49% while remaining covered by their employer’s social security system....

With Circular No. 1 of 23 February 2026, the Italian National Labour Inspectorate better illustrates Decree Law No. 159 of 31 October 2025 on health and safety measures in the...

On 12 February 2026, the Court of Justice of the European Union (CJEU) clarified in Case C-313/24 whether Member States can grant public tenders to a company with an administrative...

With response no. 10/2026, the Italian Revenue Agency provides important clarifications on the taxation of income earned by seafarers serving on foreign-flagged ships, specifying the conditions for applying the exclusion...

On 12 February 2026, the European Parliament adopted a non-binding resolution (2025/2133(INI)) to strengthen workers’ rights in subcontracting chains....

Italy announced new procedures for citizenship processes, civil registry, passports, and document procurement for Italians living abroad....

On 12 February 2026, the UK’s tax authority HMRC clarified that deferred remuneration is taxed based on residence at the time of payment....

Spain will raise the national minimum wage by 3.1% in 2026 to €1,221 per month (14 instalments), retroactive from 1 January. The government will also reform absorption rules to ensure...

On 29 January 2026, the European Commission adopted its first Visa Strategy to attract foreign talent and boost innovation in the EU....

The Italy–Albania social security agreement, effective July 1, 2025, allows workers and pensioners to combine contributions from both countries to access international pensions....

On 22 January 2026, the CJEU ruled that EU residents cannot face higher thresholds for benefits when they have worked in multiple Member States, preventing discrimination against mobile workers....

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 European Commission launched an infringement procedure against Germany, requesting a detailed reply within 2 months....

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...

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...

News on the increase of the national minimum wage in Slovakia in 2026...

Starting January 2026, the Italian National Labour Inspectorate (INL) introduces stricter rules on undeclared work, with immediate point deductions under the credit license system....

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...

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...

Ruling No. 5/2026 clarifies that mandatory social security and welfare contributions paid abroad by taxpayers resident in Italy who apply the notional remuneration regime are deductible from total income rather...

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...

Ruling No. 2/2026 clarifies that the inbound workers regime is also available to employees relocating to Italy while working remotely for a foreign employer. The benefit may be claimed independently...

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....

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...

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...

France has reformed immigration and nationality law introducing stricter language requirements and a formal civic exam as prerequisite for many residence and nationality procedures....

Response No. 296/2025 clarifies that the early withdrawal of a pension fund does not qualify as a “pension” for treaty purposes and remains taxable in Italy, even where the beneficiary...

Italy introduced significant changes to citizenship for minor children of Italian parents....

From 1 January 2026, Ireland’s national minimum wage rises to €14.15/hour for workers aged 20 and over. Rates for younger workers range from €9.91 to €12.74, with some categories excluded....

Italy has ratified the Social Security Agreement with North Macedonia, updating the coordination of social security systems. However, the Agreement is not yet in force and will apply only after...

With Ruling No. 302/2025, the Italian Revenue Agency confirms that cash-paid taxi reimbursements are taxable due to the lack of payment traceability and subject to IRPEF withholding at the marginal...

Italy implemented new safety measures for freelance journalists sent on assignment to high-risk countries....

Italy extended the possibility to renew stay permits for Ukrainian nationals....

The German minimum salary will rise again on January 1, 2026....

The application of inferior collective agreements in procurement may constitute anti-union conduct and distort competition. The decision strengthens the role of the sector-leading collective agreement as the benchmark for worker...

From January 1st, 2026, the Dutch minimum hourly wage will increase to €14.71 for workers aged 21 and over, following a 2.15% adjustment. Updated youth minimum wage rates will also...

The minimum wage increase in Bulgaria will be effective from Thursday, January 1st, 2026....

With Ruling No. 15/2025, the Italian Revenue Agency provides clarification on the criteria for determining the income produced in Italy by pilots during international flight routes....

Ruling No. 292/2025 confirms that income from the liquidation of foreign companies falls under the 7% tax regime for foreign retirees who transfer their residence to Southern Italian municipalities with...

The French minimum wage will increase again from January 1, 2026....

The CJEU clarifies how to determine the applicable law to an employment contract when the employee’s habitual place of work changes, in case C-485/24 (Locatrans)....

Inheritance in Italy: the generational transfer of a business is not a single act but rather a process, which must have a defined objective and requires in-depth analysis....

With the entry into force, on 1 July 2025, of the Agreement between the Italian Republic and the Republic of Albania on social security, signed in Rome on 6 February...

Italy has approved new provisions on the regular entry of foreign workers and the management of immigration procedures....

Tax Ruling No. 275/2025 addresses the issue of filing the tax return of a minor heir who has already been authorized by the juvenile court to accept the inheritance with...

Starting from 27/11/2025, companies posting third-Country to Denmark in the framework of a service provision will face additional requirements. Posting of workers to Denmark Companies posting employees or self-employed workers...

Italy passed a new law that speeds up the entry of foreign workers and simplifies the housing requirements....

Italy sets new rules for the entry, for subordinate work, of foreign citizens who are descendants of Italians....

The Italian taxation of the distribution of a United States pension fund is the subject addressed in Tax Ruling No. 290/2025 issued by the Italian Revenue Agency, which examines a...

The UK Home Office announced new visa rules that will affect various categories of immigrants and their families....

With Court Order No. 26514/2025, the Italian Supreme Court reaffirms an already well-established principle: the tax base of the additional levy must be calculated on the amount of variable remuneration...

The Ministry of Labour clarifies obligations as regards the DURC and Cassa Edile for companies that do not operate in the costruction sector....

The new Bilateral Convention between Italy and Kosovo for the avoidance of double taxation on income has entered into force. It is part of Italy's extensive network of international tax...

Effective 2026, Hungary will increase of the minimum wage for EU blue card applicants, to align them with the local market....

The CJEU upholds the overall validity of Directive 2022/2041 on minimum wages and annuls two provisions that exceed EU competences, clarifying the limits of EU action in wage matters....

The Italian Revenue Agency clarifies: no ‘impatriate’ tax benefits on bonuses received after moving abroad. Even if earned while working in Italy, bonuses and incentives are taxed under the ordinary...

Italy and Ethiopia signed a memorandum of understanding for bilateral cooperation on migration and mobility....

From January 2026, Sweden will tighten ID06 card rules to improve identity checks and work permit verification on construction sites....

The 2026 Budget Bill proposes an increase in the flat tax for new residents: from €200,000 to €300,000. New measures are coming for HNWIs and their family members....

China extended its visa-free policy for nationals of 45 countries for short-term travels including business travels....

As of 1 January 2026, Lithuania’s national minimum wage (MMA) will increase by approximately 11.1%, as approved by the government. This measure is part of a broader strategy aimed at...

With Tax Ruling No. 273 of 2025, the Italian Revenue Agency clarified that individuals not tax resident in Italy, including Italian citizens registered with AIRE (Register of Italians Residing Abroad),...

With Tax Ruling No. 239/2025 the Italian Revenue Agency provides a clarification on the qualification of an American law trust with beneficiaries residing in Italy....

The government published a joint note with procedural clarifications on the entry of non-EU workers for the three-year period 2026-2028....

Registration with IMPIC – Instituto dos Mercados Públicos, do Imobiliário e da Construção is a fundamental requirement for all foreign companies intending to operate temporarily in the construction sector in...

The 2026-2028 immigration quota decree has been published, establishing the maximum number of foreign workers allowed to enter Italy....

The Brazilian government implemented an important immigration change to allow short-term technical activities under the visitor status....

The EU approved a reform suspending the visa exemption for certain categories of travellers. The aim is to increase internal security....

The EU countries are introducing an automated entry control system known as the Entry/Exit System (EES), to streamline border controls....

On 1 September 2025, the Agreement and Administrative Arrangement between the Italian Republic and the Republic of Moldova on social security came into force, willing to coordinate the social security...

The US introduced a $100,000 H1B filing fee for all new petitions. This will impact companies who wish to attract high-skilled foreign talent....

Italy and Japan signed an agreement on working-holiday visas for young citizens who wish to engage in occasional work while on holiday....

Italy and Ivory Coast implemented a cooperation agreement on immigration and security, aimed to prevent and fight crime and terrorism....

The amounts deducted from employees' salaries for optional extras requested by them on vehicles assigned to them for mixed use must be deducted from the net amount paid in their...

China will soon introduce the "K Visa” which is aimed to attract young foreign workers in certain professional fields....

The Italian Supreme Court (Corte di Cassazione) issued Order No. 22838/2025 regarding the procedure for serving documents on Italian citizens residing abroad and registered with AIRE....

Italian Supreme Court, with Court Order No. 23526/2025, upheld the taxpayer’s right to a refund of excess taxes paid, despite the absence of a specific request to the employer or...

In Ruling No. 228/2025, the Italian Revenue Agency expressed its view on the applicability of the special regime for inbound workers under Article 16 of Legislative Decree No. 147/2015 to...

Law No. 193/2024 (in force since 1 January 2025) has radically amended the Italian discipline on the recognition and permanence of innovative start-ups (start-up innovative) in the special section of...

The new decree introduces important changes in the field of immigration and new procedures for the entry of foreign workers....

With Ruling No. 203/2025, the Italian Revenue Agency provided important clarifications regarding the taxation of dividends paid by Italian companies to investors tax resident in Japan through transparent entities....

With Ruling No. 208/2025, the Italian Revenue Agency clarified two fundamental aspects concerning the tax regime applicable to a securities deposit and the potential capital gains realized in Italy following...

Decree No. 585 of 8 August 2023, issued by the President of the Russian Federation and providing for the unilateral suspension by the country of certain provisions of international tax...

Tax Ruling No. 199/2025 amends the previous position expressed by the Italian Revenue Agency regarding the taxation of bonuses granted under an incentive plan and the related withholding obligations, in...

The new agreement on the recognition of driving licenses between Italy and Tunisia is now in force....

With Tax Ruling No. 11/2025, the Italian Tax Authorities clarified the proper valuation methods for non-listed shares held by Italian resident individuals in foreign non-real estate UCIs, with particular reference...

With Tax Ruling No. 193/2025 the Italian Revenue Agency outlined the key principles to be considered for VAT purposes when a permanent establishment (PE) is involved in transactions relating to...

The Italian National Labour Inspectorate clarifies how to obtain additional credits within the points-based license system. Requirements, certifications, and inspections provided for by Ministerial Decree No. 132/2024....