News

The Italian Revenue Agency has set a new exceptional deadline to apply for the extension of the impatriate tax relief for researchers and teachers....

The Commission proposes to suspend the EU-Russia Agreement and not to recognise Russian passports that have been released in the occupied zones of Ukraine....

The Italian Revenue Agency published its reply to ruling No. 429 of 16 August 2022 on the subject of the opening of a VAT number in Italy by a non-resident...

With Circular No. 3 of July 5th 2022, the Italian National Labour Inspectorate clarifies recent changes to the verification procedure for the entry of non-EU workers to Italy....

Legislative Decree 104/2022, which transposes EU Directive 2019/1152 into Italian law, aims to make working conditions more transparent by introducing new minimum rights and new information obligations to be provided...

The Decree simplifies timing and background checks requirements to issue the Nullaosta....

As of 1 July 2022, the monthly minimum wage will increase from € 1,725.00 to € 1,756.20 for all workers over the age of 21. Workers between the ages of...

Undocumented foreign minors in Italy will be given the Italian tax code to be enrolled in the national healthcare system....

Announced a partial lifting of the PU Letter obligation but only to certain categories of work visa...

The new decree on migration flows for year 2022 will soon be released to address labor shortage and increased intensity of inbound immigration...

Reaffirmed the criminal liability of the entity pursuant to Legislative Decree 231/2001 for the company based abroad, but it is entitled to have its documents translated into a foreign language....

The Italian Revenue Agency published its reply to ruling No. 321 of 3 June 2022 on the subject of the extension of impatriate workers' regime for non-EU citizens....

The Revenue Agency published the reply to ruling No. 315 of 31 May 2022, concerning sports agents and the benefit of the special regime for impatriate workers....

Confirmed in April by a pronouncement of the Italian Court of Cassation...

The 2022 Budget Law clarified that teachers and researchers can opt for the extension of the favourable regime for up to eight, eleven or thirteen tax periods in total....

The Revenue Agency has provided some clarification on the possibility of employers to reimburse expenses for the purchase of laptops/tablets for 'transferred employees'....

Italy and Japan to issue a special Visa to promote stronger cooperation and ease entrance measures....

Employers who post or send their employees to EU countries become subject to the administrative obligations established by the legislation in force in each EU country of destination....

Clarified the tax treatment of self-employment income produced by a person resident abroad for a consultancy activity rendered to an Italian Ministry....

The Revenue Agency has established that, currently, only VAT credit resulting from the annual or infra-annual VAT return (VAT TR form) can be assigned....

Defined the procedures for entry, stay, matriculation and recognition of qualifications of international students for courses at universities, academies and conservatories for academic year 2022-2023....

Which legislation shall be applied in the payment of employee flight crew contributions?...

The case resolved by the Italian Tax Office with Answer No. 259 of 11 May 2022 presents peculiar aspects to the cases examined in previous documents of practice concerning the...

The Revenue Agency illustrated how to recover the higher taxes paid by employees due to the non-application of the impatriates regime in relation to employee earnings deriving from the exercise...

ENEA notification required also for seismic risk reduction....

Confirmed the “invoice discount” for expenses incurred for the affixing of the certificate of conformity for Superbonus, Home Renovation Bonus, Ecobonus, Seismic Bonus, and Facade Bonus....

With the reply to the ruling n.223 from 2022, the Revenue Agency allows the workers that come to Italy for their own will to benefit from the special tax regime...

With new responses to ruling n. 222 and 239 of April 2022, the Revenue Agency has provided new and important clarifications on the subject of incentives for the return to...

On May 4, 2022, Italy and Romania signed the Memorandum of Understanding on cooperation and information exchange in the field of labor inspection....

The Revenue Agency, in response to ruling no. 172 of 6 April 2022 extended the recognition of the extension of the impatriate regime also to British citizens, on the basis...

France further increased the minimum wage from May 1st, 2022....

With the reply to ruling n 187 from 2020, the Revenue Agency denies the possibility to submit a supplementary declaration in order to enjoy optional tax regimes for the prior...

The Revenue Agency, with a reply dated 21 April 2022 no. 205, clarified that the purchase and sale of goods carried out by the Italian office of an English subject...

The new rules have been in force since 1st February 2022 and they are included in article 2 of law 238/2021 which modifies the Italian Highway Code (Codice della Strada)...

With the reply to ruling no. 186 from 2022, the Revenue Agency confirms the possibility of obtaining a lighter regime as a returning employee working for a foreign company....

The new rules are included in a message from the Italian institution for social welfare (INPS) and they follow the indications contained in a sentence of the Italian highest Court...

How it works: submission of the request, recipients, term, cases of exclusion and allowed activities....

With the reply to ruling no. 159 of 28 March 2022, the Revenue Agency underlined that it is possible to access the concessionary regime only where the objective conditions of...

The Revenue Agency clarifies new provisions regarding the Inpatriate Tax Regime for professors and researchers who wish to return to Italy....

The Revenue Agencye rules taxation conditions in case of benefits received through Maltese pension scheme for Italian resident....

Inapplicability of the tax benefits for inpatriates: the case of workers returning after being posted abroad....

The deadline for the permit application and conversion regulated by the Decree on migration flows has been extended...

On March 8 2022, INL issued memo 1521 to prioritize the regularization of Ukrainian citizes working in Italy....

The Revenue Agency confirms the possibility of using the scheme for repatriated workers also following a period of posting abroad....

The Revenue Agency confirms the possibility to request the refund for tax withholdings following the Neo-Residents Tax Regime...

Starting February 1st, 2022, Italian citizens with a digital identity will be able to change their residence online....

Clarifications of the Revenue Agency on the applicability of conventional wages in case of employment abroad....

The regime is also applicable to those who, during their work period abroad, have collaborated with an Italian company with which they become employees once returned to Italy....

Determined the conventional remunerations for workers carrying out employment activities abroad [2022 edition]...

The Revenue Agency provides clarifications regarding a case of applicability of the Inpatriates Regime from Switzerland to Italy....

France further increased the minimum wage from January 1st, 2022....

UK Credit Institutions excluded from the recognition of the exemption from withholding tax on interest and other income deriving from medium/long-term loans....

The Government reorganises and extends the competences of the Labour Inspectorate from only construction sites or individual production units to all sectors of activity....

IRA clarifies the taxation of incomes deriving from stock options and multiannual bonuses granted to employees benefiting from the inpatriates tax relief....

The resident permit issued to relatives of EU citizens is valid for 5 years, and from August 2021 is in electronic format...

Workers who are considered Counterexodates and that are in possession of the requisites to take advantage of the inpatriates workers fiscal incentives can extend the benefit of this tax relief...

The Decree approved on November 4th will introduce new regulations concerning rented cars, new technologies and safety rules....

The National Labour Inspectorate clarifies responsabilities and sanctions for subjects involved in chain posting of workers....

With the answer to tax ruling n. 750 published on October 27, 2021, the Italian Revenue Agency clarified that VAT exemption can be applied to the provision of certifications and...

Acknowledged the validity of the electronic procedure developed by a company to enable the creation, control, accounting, and fully digitalized preservation of expense reports produced by the transferor employees....

The Italian Revenue Agency clarifies taxation conditions of LPP revenues...

Austria completed the transposition of Directive 2018/957 to facilitate the management of posting of workers....

The option to extend the inpatriates tax relief for a further five years can only be exercised once the first five-year period has expired....

The Italian Revenue Agency clarifies that the income that celebrities receive for photo shooting sessions are considered self-employment income....

Foreign citizens holding an Italian study permit may apply for a work permit after graduation....

Updated Visit Guidance enables after-sales personnel to enter the United Kingdom with Standard Visitor permit...

The inpatriates tax regime cannot be applied in the absence of the requirement of the so-called "discontinuity of the work activity...

The Italian Ministry of Health confirmed that the European Green Pass will also be issued to those who got vaccinated abroad....

Debate on Circular 2020/2021 of the Ministry of Instruction being allegedly in contrast with State’s Laws in defining economic means for visa applicants....

New long-term residence permits in Italy will now feature digital biometric data and an expiry date....

The Italian Revenue Agency provides clarifications about the "main abode" benefits and the repurchase of a house in Italy by an individual resident abroad....

In response No. 626 of the Italian Revenue Agency published on 27 September 2021, clarifications were provided regarding the tax treatment of employment income received by a non-resident who, due...

The Italian Revenue Agency clarifies that the employee who carries out his activity from home in Italy for a foreign company can benefit from the special tax relief provided for...

The Italian Revenue Agency clarifies which individuals can benefit from the substitute taxation scheme if holders of foreign pensions....

Council presidency and EU Parliament reached a provisional agreement aimed at updating the Blue Card immigration scheme....

A permanent establishment, as clarified in article 5 of OECD convention, and then introduced in art. 162 of Tuir, is “a fixed place of business, through which the business of...

Focus concentrated on the avoidance of the status (art.12-15), exemptions for specific activities and the anti-fragmentation rule....

The Italian Revenue Agency provided clarifications on the application of conventional salaries for employees who work in smart working....

Clarifications of the Italian Revenue Agency with regard the correct tax treatment that an Italian Company must pay to its employee, resident abroad....

The Italian Revenue Agency further clarifies the compliance of withholding agents for a foreign non-resident entity....

With Circular n°71 of 27.04.2021, the INPS clarifies the provisions on posting and applicable legislation contained in the TCA (Trade and Cooperation Agreement) and in the PSSC (Protocol on Social...

The UK Authorities provide clarification on the conditions of entry into the UK for workers under the Visitor regime...

Note 606 of the INL of April 15, 2021 confirms that the cumulation of penalties does not apply to fines....

The Italian Revenue Agency provided clarifications on the income tax treatment paid and received by a pilot resident in the Netherlands....

Updated the table of conventional remunerations for workers abroad with the Decree of the Ministry of Labour and Social Policies published in the Gazzetta Ufficiale on 7th of April 2021....

The UK authorities clarify the residence permit for Frontier Workers...

New Tax Codes for the F24 Model to extend the tax relief for inpatriate workers....

The Italian Revenue Agency clarifies the threshold conditions of access to the flat-rate system....

The Abruzzo Regional Tax Commission further clarifies avoidance conditions for cases of Double Taxation....

The Italian Revenue Agency clarifies the conditions for the IRPEF's substitute taxation regime for individuals with foreign pension income....

The Italian National Labor Inspectorate published the ‘guidelines for transnational posting inspections’....

Washington has approved new categories of travellers eligible for US visas under the national interest exceptions....

Following the answer no. 139, clarifications were provided regarding the tax treatment related to the transfer of image rights and related to the artistic performance carried out in Italy....

The Italian Revenue Agency provided clarifications on the exemption from the withholding tax on interest from medium-long-term financing....

The Italian Revenue Agency provided clarifications regarding the facilities on the first house and the repurchase of a property abroad....

Meal vouchers granted to employees working in home office do not contribute to the employment income...

50% reduction in the IMU and a reduction of 2/3 on the TARI for retired individuals resident abroad owning a housing unit in Italy....

Postal bonds are exempt from the payment of the substitute tax only if the individual has been resident abroad for the entire duration of the bond....

The non-resident future owner of a property in Italy may be able to benefit from the Superbonus 110%....