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…

With the approach of the year-end adjustment operations, the tax treatment of policies entered into by employers to cover the risk of contracting COVID-19, in favour of their employees, represents a very topical issue. On the point, it is noted that the Revenues Agency has intervened with circular no.11/E/2020. The Agency clarified that premiums paid…

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…

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…