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Immigration Law
The Spanish government implemented significant immigration updates aimed to streamline processes and align with international standards....
Administrative Fulfilments

On 1 July, an online meeting promoted by the Ministry of Labour and Social Policies and organized by the Italian Labour Inspectorate (INL), introduced the new features of the platform...

Associated Enterprises Income (Corporate) Art 9 OECD
Article 1, paragraph 1, letter b) of Decree-Law No. 84/2025 amended several provisions of the Italian Income Tax Code (TUIR), limiting the requirement for traceability of deductible expenses to those...
Work Visa
The decree establishes quotas for the legal entry of non-EU workers in Italy....
Investors Visa
Find out more on the Italian seasonal work permit which covers the winter needs of businesses....
Limited Liability Company
An important update in the field of VAT refunds was introduced based on an interpretation of “amortizable asset” within the meaning of Article 30(2)(c) of Presidential Decree No. 633/1972 advanced...
Investors Visa
Due to tensions in the country, the offices of the Italian Embassy in Tehran will remain closed to the public until further notice....
Work Visa
France has recently transposed EU Directive 2021/1883 on the Blue Card – the permit that allows highly skilled non-EU workers to with within the European Union....
Immigration Law
Starting from June 9th, 2025, the US government has imposed entry restrictions on nationals of 19 countries....
Documents to be Legalized
The rules for the apostille of public documents drawn up by the French authorities have changed since 1 May, 2025....
Working Conditions
The Italian National Labor Inspectorate clarifies the responsibilities of companies in cases of false self-employment and lack of a credit license, with sanctions related to safety and contractual compliance....
Immigration Law
On May 14th, 2025, the government announced important changes in the Argentine immigration policy. The updates will affect temporary residency, permanent residency, and citizenship....
A1 Certificate

The European Court of Justice has ruled on case C‑421/23 concerning the interpretation of Article 76(6) of Regulation (EC) No 883/2004. THE CASE In 2021, tribunal de première instance de...

Immigration Law
Starting from May 2025, the annual salary for the blue card in Czech Republic will be CZK 830,970....
Immigration Law
China will expand the visa exemption policy to nationals of Brazil, Argentina, Chile, Peru, and Uruguay from June 1, 2025....
Citizenship
The Court of Justice found that the Maltese program of citizenship by investment constituted a violation of the principles of the EU....
During the conference promoted by ELA and INPS, France and Italy signed an anti-fraud agreement in the field of social security....
Citizenship
On 20th May 2025, the Chamber of Deputies definitively approved Decree-Law No. 36 of 28th March 2025 containing urgent provisions on citizenship....
Immigration Law
Authorities have clarified that it is possible to perform non-seasonal work pending the conversion of a residence permit issued for seasonal work....
Driving Law
Under the new agreement on the recognition of driving licenses, the process of converting licenses will be smoother for citizens of Italy and Morocco....
Posting of Workers for Provisions of Services
The 2024 report by the Finnish Occupational Safety and Health Authority highlights persistent issues in compliance with transnational posting obligations, despite a well-established legal framework....
Income Tax Law
With a legislative decree preliminarily approved on March 13, 2025, the Italian Government introduces changes to the Biennial "Concordato Preventivo": exclusion of flat-rate taxpayers, a new deadline of September 30,...
Income Tax Law
The Italian Revenue Agency has clarified the withholding tax regime applicable to the fees received by a Spanish company for services provided to an Italian client....
Taxes Covered Art 3 OECD
Find out which categories of workers are eligible for the extended benefit of the impatriate regime....
Income Tax Law

Italian Tax: Everything You Need to Know About Tax Returns in Italy Tax filing in Italy is not an easy process for expats, international workers, and cross-border investors. This guide...

Immigration Law
In response to the migration changes and new challenges, the Polish authorities have passed a new immigration law resulting in an updated of work permit rules....
Immigration Law
The French legislation was recently updated to simplify the existing immigration law, namely revising the visas and residence permits available....
Income Tax Law
The Emilia Romagna region, with this announcement, aims to provide incentives for the replacement of woody biomass-fueled heat generators with an emission rating less than or equal to 4 stars,...
Income Tax Law
A ruling by the Italian Court of Cassation has established that the crime of aggravated fraud to obtain public disbursements occurs as soon as fictitious tax credits are created, even...
Immigration Law
Starting from April 11th, 2025, all immigrants who did not enter the United States with a visa are required to register with the federal government....
Value Added Tax
From January 1st, 2025, EU small businesses will be able to sell goods and services in other member states without charging VAT by joining the new cross-border exemption scheme introduced...
Income Tax Law
In 2025, Tax News regarding Innovative Start-ups make investment even more advantageous...
Income Tax Law
With Ruling No. 81/2025, The Internal Revenue Agency provided clarification regarding the tax regime applicable to cases of workers involved in international mobility....
Citizenship
Italian citizenship by descent changes in 2025: find out who the new law's restrictions apply to....
Administrative Fulfilments
The Italian Labour Inspectorate Central Commission has published the 2024 activity report....
Income Tax Law
Four Rulings by the Internal Revenue Agency clarified important issues regarding qualification requirements, minimum duration of residence abroad and conditions for those moving to Italy...
Income Tax Law
With Ruling No. 67/2025, the Internal Revenue Agency provided essential information regarding the determination of total income for the purpose of verifying the status of a fiscally dependent family member...
Working Conditions
On December 19, 2024, the European Court of Justice issued a ruling reaffirming the general obligation to register working hours, which also applies to domestic workers....
Visa
The Italian immigration law allows the hiring of non-EU workers with an apprenticeship contract. However, there are some limitations to be taken into appropriate consideration....
Visa
With memo No. 1054 of February 12th, 2025, the Ministry of Labor and Social Policy announced the provincial allocation of entry quotas for labor reasons of non-EU workers....
Income Tax Law
Through Ruling No. 66, the Internal Revenue Agency clarified some new aspects regarding the requirements for benefiting from the new facilitation regime for inpatriate workers....
Income Tax Law
In its Ruling No. 55, the Internal Revenue Agency provides clarification on the new preferential regime for impatriate workers introduced by Article 5 of Legislative Decree No. 209/2023....
Posting Declaration
The Swiss State Secretariat for Migration (SEM) has announced that, starting from March 17, 2025, the notification procedure for short-term assignment in Switzerland will change. The current national portal will...
Labour Law

One of the key speakers at the upcoming Conference on Transnational Workers’ Mobility is Bianca Maria Baron, CNCE Director and Attorney at Law, who will speak during the first session...

Income Tax Law

The Italian Revenue Agency has published a second response on the impatriate workers’ regime, as governed by Legislative Decree 209/2023 (Reply no. 22/2025), after the first one concerning the cumulability...

Citizenship
New contributions introduced and fees increased for applications for recognition of Italian citizenship....
Immigration Law
Decree-Law 145/2024 has been recently converted into law with amendments. The decree defines some provisions on immigration to Italy, including a main change about the family reunion process....
Income Tax Law
Clarification by the Italian Revenue Agency on the tax treatment of an agent's severance indemnities in the light of the Double Taxation Convention between Italy and Greece....
Administrative Fulfilments
The Labour Inspectorate clarifies the obligation to show an identification card for construction site activities....
Building Bonuses
The 2025 Budget Law has introduced important novelties regarding Building Bonuses, with paragraphs 54-56 of Article 1....
Posting of Workers for Provisions of Services
Cooperation between the Priority Response Division of the Slovenian Labour Inspectorate and other national authorities proves successful....
Income Tax Law
The Italian Revenue Agency opens to the possibility of simultaneously benefiting from the impatriate regime and the incentives for the return of researchers and professors....
Income Tax Law
According to the new budget law, only Italian citizens, as well as citizens of EU and EEA countries, can benefit from deductions for dependents who reside abroad....
Posting Declaration
On 13 November 2024, the European Commission proposed a new regulation to improve the management and transparency of posted workers declarations....
Income Tax Law
Article 5 of Legislative Decree No. 192/2024 introduced important changes on expenses incurred by freelancers in connection with an assignment and charged to the client on an invoice....
Income Tax Law
From January 1, 2025, staff loans and postings will be subject to VAT, removing the exemption on cost reimbursements. The reform, introduced by Decree-Law 131/2024, aligns Italy with EU regulations....
Tax Law
The new 2025 Budget Law (Law n. 207/2024), published in the Official Gazette on December 30, 2024, introduces changes to the requirements for access to the flat-rate scheme....
Immigration Law
The British Government is officially introducing the ETA (Electronic Travel Authorisation) as a requirement to enter the UK.
The ETA is not a visa, but an electronic authorisation to travel to...
Income Tax Law
Clarifications from the Italian Revenue Agency regarding the tax qualification of foreign trusts for Italian residents....
Visa
The Italian Legislative Decree 145/2024, now approved by the Senate, introduces significant amendments to the Italian Consolidated Immigration Act....
Administrative Fulfilments
With the recent note 9326 and pursuant to art. 27 of the Legislative Decree No. 81/2008, the Italian Labour Inspectorate (INL) has provided clarifications with regard to the credit licence...
Income Tax Law
In accordance with Resolution No. 60/E of December 9, 2024, the Italian Revenue Agency provides clarifications regardind the taxation of capital gains from the sale of foreign currencies....
Visa
New Decreto Flussi approved: what are the most important changes....
Income Tax Law
How to obtain income tax relief for your business in Italy....
Income Tax Law
The set of tax benefits for the first home aim at fostering the purchase of real estate to be used as primary residence. This specifc case is related to residents...
Income Tax Law
In accordance with the Judgement No. 698 of October 1 2024, the Second-Level Tax Court of Liguria has resolved Italy-Monaco Tax Conflict through a multilateral agreeement based on OECD Convention...
Remuneration
On December 3, 2024, it was announced that an increase in the National Minimum Wage in Ireland will go into effect from the new year....
Income Tax Law
The Italian Revenue Agency clarifies the tax treatment of scholarships paid by employers to the children of their employees....
Income Tax Law
The Italian Revenue Agency replies to a taxpayer's question on the taxation of a settlement of a foreign pension fund in Italy....
Tax Law
The recent ruling no. 28077/5 of the Court of Cassation has established that the failure to declare foreign financial activities constitutes a substantial offense....
Posting of Workers for Provisions of Services
On 13/11/2024, the EU Commission presented its proposal for a single digital posting notification platform....
Immigration Law
A government circular clarified the operational procedures for the Italian Flows Decree 2025....
Resident Art 4 OECD
The new Circular No. 20/E of November 4, 2024, clarifies the determination of tax residency for individuals....
Citizenship
The Italian Supreme Court has provided clarification regarding the recognition of Italian citizenship by descent....
Remuneration
The French minimum wage will be increased starting from 1st November 2024....
Immigration Law
The Government has approved a Decree Law announcing new measures for the management of entries into Italy....
Administrative Fulfilments
The Commission for Inquiries of the Ministry of Labor has responded to some questions regarding the role of the site supervisor, reaffirming its mandatory presence in construction sites....
Posting of Workers for Provisions of Services
The legal framework regarding the posting of workers in Belgium has undergone changes concerning the submission of the Limosa declaration, the tightening of penalties, and new measures to combat illegal...
Immigration Law
The German Ministry of the Interior has implemented border controls at all frontiers, to contrast irregular immigration and preserve the security of German citizens....
Tax Law
The Italian Revenue Agency clarifies the tax treatment of cryptocurrencies and the application of the tax on the value of crypto-assets....
Posting of Workers for Provisions of Services
The Italian Labour Inspectorate and Assolavoro are continuing their joint fight against undeclared work, ‘caporalato’ and the misuse of transnational posting....
Posting of Workers for Provisions of Services
In the case of personnel posted abroad, the company may still be held liable for the employee's offence....
Posting of Workers for Provisions of Services
The Swiss Federal Council has been called upon to discuss differences between domestic and EU law on workers' protection....
Remuneration

The new amounts of the Dutch minimum hourly wage The Dutch statutory gross minimum hourly wage applies to all workers aged 15 years and over, whose weekly or monthly wage...

Tax Law
The new Italian circular 17/E clarifies the application of the tax regime on capital gains deriving from the transfer of qualifying holdings....
Posting Declaration
The Ministry of Labor and Foreign Affairs of the Czech Republic (MoLSA) presented a new procedure for notifying posted workers....
Posting of Workers for Provisions of Services
The European Court of Justice has ruled on a case concerning a rejection to issue temporary residence permits to carry out work activities in the Netherlands....
Administrative Fulfilments for Employers
The Central Directorate for Legal Coordination of the National Italian Labour Inspectorate (INL) issued Note no. 1091 of 18 June 2024, in which it provided its inspectors with some operational...
Posting of Workers for Provisions of Services
Some EU Member States are toughening sanctions on failure to comply with posting requirements. This article mainly focuses on the sanctions introduced by Belgium and Netherlands....
Immigration Law
As the G7 Meeting approaches, the Italian government announces the temporary return of border checks....
Remote Working Abroad
A guide on the jurisdiction applicable to contracts for remote working from abroad, in the presence and absence of international agreements....
Posting of Workers for Provisions of Services
Luxembourg's ITM has disclosed the data on sanctions and inspections made in 2023. A significant amount concerns trasgressions related to the posting of workers to Luxembourg....
Income Tax Law
Through its Ruling n. 99/2024, the Italian Revenue Agency provides clarifications regarding the emoluments received as a Seconded National Expert....
Tax Law
The new Memorandum n. 8/2024 clarifies the simplifications provided for by “Decreto Adempimenti” on tax declarations for natural persons....
Tax Law
The draft of the decree-law on access to special disclosure for the 2021 and previous tax periods and regularization extension for 2024 has been approved by the Council of Ministers....
Labour Law
It is expected that the entry into force will reduce the burden on businesses and employees and further promote economic and interpersonal exchanges between Japan and Italy....
Tax Law
The new INPS circular illustrates the procedures for regularization and application of conventional wages to be considered for calculating the contributions of Italian workers operating abroad....
Income Tax Law
The Italian Ministry of Labour has established the conventional remuneration for 2024, which is applicable to employees performing activities abroad....
Tax Law
The Italian Revenue Agency clarifies on the taxability in Italy of the compensation received for the expropriation of Duch bonds....