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 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...
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...