26.032021

Tax regime for repatriated workers: taxpayers returning following posting abroad (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, March2021)

The Italian Tax Authority, in its answer to question no. 42 of 18 January 2021 provided guidance on the special regime’s applicability for repatriated workers under Art. 16 of Legislative Decree no. 147/2015, “Internationalisation Decree”, particularly returning from posting abroad. By introducing an ad hoc tax regime, the decree provided self-employed workers and employees with…

21.122020

Performance bonus: achievement of incremental objectives and timeframe for verifying them (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, December 2020)

The Italian Tax Authority, through its answer to question no. 550/2020 published last 23 November, provided its position, within the more general area of detaxation of the performance bonus, regarding achievement of increasing objectives set by the employer as a condition for distributing a detaxed performance bonus and, specifically the time to verify achievement of…

17.012020

New Italian Law Provision applicable to the service contracts

We would like to inform you that as from January 1st, 2020 new tax obligations have been introduced on companies involved in procurement – services contract and subcontracting contracts. In detail, on the basis of the aforementioned law provision, the Principal of such contracts shall: require to each supplier and sub-supplier the delivery of the…

14.092017

Renewal of the National Collective Bargaining Agreement (CCNL) for Metalworking and Mechanical Engineering – MètaSalute for all employees

It is reminded that in force of the provision established in article 16, in the draft renewal agreement of the National Collective Bargaining Agreement (CCNL) for Metalworking and Mechanical Engineering and the installation of plants signed on 26 November 2016, effective from 1 October 2017, integrative health care assistance is extended to all employees by…