News

2024 news on the flat-rate scheme: 5% flat tax for those who transfer their residency to Italy....

The new deadline for submitting tax and IRAP returns has been set....

The DL 19/2024 introduces a new criminal offense regarding subcontracting and posting in Italy....

Through order n. 68472/2024, the Italian Revenue Agency has approved the 730/2024 Form, as well as the instructions for submission. The Italian tax return, filed through 730/2024 Form must be...

The Italian Court of Cassation has provided clarifications on the 2-year requirement of residence abroad for study and working activity....

Decree No. 2024-112, published in the Official Journal on the 16th of February 2024, delineates the updated terms and conditions governing the professional identification card for individuals involved in construction...

The UK government has changed the visitor visa rules, expanding the list of permitted activities for business visitors in the UK....

Remaining quotas provided by the Flows Decree 2023 have been distributed among Italian provinces....

The Italian Revenue Agency provides clarifications on the new tax rules for managing cryptocurrency....

The European Court of Justice (ECJ) recently ruled on the principle of mutual recognition of refugee status within the European Union....

The ECJ has recently provided that unaccompanied minor refugees are entitled to reunification with their parents, even if they have come out of age during the application process....

Submitting the tax return beyond the 90-day limit precludes the application of the inpatriate regime, even in case of a supplementary declaration in favour of the taxpayer....

The deadlines for submitting applications for Decreto Flussi 2024 have been postponed to March....

The Italian Revenue Agency provides clarifications on the possibility, for a UK citizen, to benefit from the 7% regime for foreign pension holders....

For year 2024, it is possible to provide employees with up to €2,000 tax-free fringe benefits....

The Italian Revenue Agency clarifies the tax treatment applicable to benefits provided by the British SIPP and IPP pension schemes to Italian tax residents....

The Agreement on Social Security between Japan and Italy will enter into force in April 2024....

The Italian Court of Cassation has established that the burden of proof is on the taxpayer who appeals against the silent refusal of the refund application....

The European Commission has given the green light to the gradual entry of Bulgaria and Romania into the Schengen Area. The entry will take place starting from March 31st 2024,...

The new increase of the French minimum wage will be in force from the beginning of 2024....

The Italian National Labour Inspectorate (INL) clarifies certain aspects on the obligation to keep documentation in the case of transnational postings....

The ECJ has recently ruled that Member States may impose a ban on non-essential travel and require mandatory tests and quarantine, in relation to the Covid pandemic....

The applicant asks to be able to benefit from the restoration bonus, even though the State has no pre-emption right on the building in case of sale....

The Italian Revenue Agency has provided clarifications on tax withholdings in subcontracting....

A revaluation of the minimum wage in Ireland into force in 2024....

The Italian government changed the amount of the flat-rate contribution provided for non-EU citizens in case of voluntary enrolment, raising it to €2.000 per year....

It is now possible for Italian citizens to travel to China without having to apply for a visa, but only if specific conditions are met....

The Italian Revenue Agency clarifies a series of cases concerning IMU tax....

INPS Memorandum n. 897 of March 2nd 2023 has provided clarifications on the transmission of sick notes for maritime workers....

The Revenue Agency clarifies on the impossibility between the inpatriate tax regime and the Italian regime forfettario....

The Revenue Agency, responding to Ruling n. 111 of 20 January 2023, clarifies the case of a taxpayer, an Italian citizen registered with the AIRE and tax resident in Singapore,...

The Italian Revenue Agency clarifies the criteria for categorising remuneration for the use or concession in use of software, based on the OECD Model....

The People’s Republic of China has entered the Hague Convention starting from November 7th, 2023, making the Apostille finally available in China. The Hague Convention The Hague Convention of October...

The feasibility study for the renovation of a Refinery in Tunisia and assistance provided in drafting the documents needed for the relevant tender create an issue in term of double...

With its Reply No. 110/2023, the Italian Revenue Agency confirms the concurrent taxing power of Italy and Spain of the proceeds deriving from the alienation of a property located on...

The Italian government published the legislative decree implementing Directive (EU) 2021/1883 on the Blue Card – the permit that allows highly skilled non-European workers to work within the European Union....

In its reply No. 450/2023, the Agency clarifies how to remedy omissive behaviour concerning a real estate brokerage company’s failure to invoice and to file a VAT return. The applicant’s...

With its reply to ruling No. 449/2023, the Italian Revenue Agency clarifies that it is possible to request a refund for VAT paid in Italy in any case, even if...

The Italian Revenue Agency clarifies a case of taxation of capital gain on the sale of property abroad under double taxation treaties....

The Government Decree discloses initial reforms on national and international fiscal matters....

With the judgment No. 25685/5 of 04/09/2023, the Italian Court of Cassation rejected the appeal of a taxpayer, who claimed the right to a VAT refund for non-resident subjects. However,...

The Revenue Agency clarifies the case of an Italian tax resident working from Italy for a Dutch company....

Learn requirements to apply for the voluntary disclosure in Italy, what can be regularized and possible sanctions. Deadline set to November 30, 2023....

The EU Council extends the Temporary Protection Mechanism to Ukrainian citizens from March 4, 2024 to March 4, 2025....

The Court is asked whether it is possible for a member state that has decided to temporarily reintroduce border controls at internal borders to adopt a refoulment measure against a...

The Revenue Agency confirms the remuneration of a German citizen, who is not an Italian fiscal resident and carried out an internship at Italian administrations, must exclusively be taxed in...

The OECD Commentary to the Convention Model on Double Taxation has no regulatory value, being only a direct recommendation addressed to the member countries. According to this principle, already stated...

An overview of the 3-year period for the Decreto Flussi in Italy. Applications postponed to March 2024....

The Italian Revenue Agency has analyzed the relevant legislation in its ruling No. 428 of September 12, 2023, regarding the remuneration rules of an employee seconded abroad....

The Italian government recently published the three-year quota program that will regulate the entry of foreigners who wish to participate in training courses and internships for the three-year period 2023-2025....

The Italian Government provides details on the applications of work permit by staffing agencies for entry and employment of non-EU workers....

The Italian government has introduced a new opportunity for the entry of non-EU workers: this is the “out-of-quota” entry for foreigners who have already gained work experience with Italian companies,...

ELA published a new information leaflet, regulating the posting of workers in the construction sector....

Recent resolution of the Italian Revenue Agency on the submission of the declaration of estate in the case of foreign subjects....

The Framework Agreement reached by some EU States for the application of the exemptions contained in Regulation 883/2004 for the promotion and regulation of cross-border teleworking came into force on...

The Tax Court of Sicily ruled that the payment of Imposta Municipale Unica made by the bare owner relieves the dwelling rights holder from tax claims....

The Court of Justice of the European Union has dismissed the appeals filed by British citizens challenging the loss of their rights as European citizens as a result of Brexit....

The new increase of the French minimum wage will be in force from 1st May 2023...

Studio Arletti will join MECFOR on May 24 in Parma....

The Italian Department of Motor Vehicles offices will be able to accept applications for conversion of UK driving licenses, in accordance with the provisions of the Agreement....

The Italian Labour Inspectorate (INL) released data on an extraordinary surveillance operation involving 445 companies throughout Italy, 78% of which were found to be irregular....

The INPS informs the start of the testing of the INPS International service "Evolved telematic desk" project which is part of the PNRR....

The European commission published a note on the recognition of professional qualifications obtained in the UK so that they can be considered valid in the European Union....

The SIPSI platform announced a change in the compulsory compilation items, resulting in a simplification of the latter....

According to the United Sections of Corte di Cassazione, violations committed by legal persons ex D.lgs. 231/2001 will not be settled by probation type Messa alla Prova...

The project aims to develop common knowledge network and continuous exchange of information on issues related to social security and posting of workers....

Law Decree 20/2023 introduced some new provisions on immigration and access to work for non-EU citizens. These news are expected to be converted into law by May 10th and are...

New INPS procedure for payment of work performed abroad by checking the applicant life existence during the years 2023 and 2024....

Insight into Social Security and retirement benefits between Italy and the United States....

The Ministry of Labour clarifies whether or not a competent doctor can be elected in relation to smart working workers....

Judgment of the Court of Justice of March 2, 2023, with reference to Directive 2003/88. Distinction between the right to weekly rest and the right to daily rest....

How the flat tax scheme is applied to those who continue an activity previously performed abroad (Resolution n. 197/2022)...

INL has clarified on the suspension of business activities of a company that has only one undeclared employee on its workforce, with no Risk Assessment document (“DVR”) and the appointment...

With note number 320 of 14 February 2023, the National Labor Inspectorate (INL) provided some clarifications regarding the correct use for internship in Italy of the residence permit issued to...

In Circular No. 1 of 2023, INL provides clarification on administrative requirements regarding the posting of workers in the context of the provision of services....

The Revenue Agency clarifies the registration of private deeds, with regards to subjects who are not resident on the Italian territory and do not possess a tax code....

Minimum wage increased from February 1st, 2023....

The decree on migration flows 2023 confirms the quota of 82.705 for non-EU workers....

On December 15, 2022, the ECJ delivered a highly important ruling on the remuneration of temporary agency workers, according to which any differences in treatment, introduced by collective bargaining, should...

On 1st January 2023 the first package of amendments to the Regulation on Posted workers entered into force in Norway....

The turnover limit has been raised for the 2022 flat-rate scheme and he exit from the scheme has been introduced in the same year in which turnover exceeds €100.000....

A revaluation of the SMIC in France entered into force on January 1st, 2023....

In Circular No. 136 of Dec. 23rd, 2022, INPS announced the release of new modalities for the submission of applications for Portable Document A1, introducing the telematization of applications for...

The Advance Tax Commission clarifies that health surveillance of employees falls under Article 41 of Legislative Decree No. 81 of April 9th, 2008 - Consolidated Occupational Safety Act....

For VAT holders under the ordinary scheme flat tax of 15% on part of their income....

Starting from 1 January 2023, Croatia adopted the single European currency, moving away from its own one, the Kuna, and became part of the Schengen Area. It allows citizens to...

The Apostille system entered into force in Saudi Arabia after the Country approved the Hague Convention on April 2022....

Impatriate tax regime applicable also for taxpayers holding administrative positions in companies controlled by their previous employer....

Chance to distribute employees up to €3.000 tax-free by January 12, 2023....

Superbonus drops from 110 to 90 from January 1st, 2023. Extension for small villas and single-family homes....

The Ministry of Labour has released a set of guidelines on the right steps when holding a curricular internship for non-EU citizens who live abroad....

Legitimate dismissal for just cause if the medical certificate issued abroad is without an apostille....

In its answer to ruling No. 515 of 17 October 2022, the Italian Revenue Agency clarified the tax treatment, for direct taxes and VAT purposes, of mining activities...

The Italian Revenue Agency reiterated the incompatibility between the impatriate tax regime and the opening of a VAT position under the flat-rate scheme...

The 65% Italian Ecobonus for private individuals, its requirements, which expenses are included and what to do to obtain the benefit....

The Italian Revenue Agency has provided further clarification on the subject of taxation of income from cryptocurrency staking, with new answer No. 437/2022....

Italian Superbonus extension confirmed also for cases where the CILA was submitted from July 2022 and works therefore started after June 30, 2022....

The Italian Revenue Agency has denied the extension of the impatriate tax regime in case the due amounts have not been paid within the deadlines....