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Observatory

TFR to the Treasury Fund: INPS Issues Operational Instructions

23 February 2026

With Circular No. 12 of 5 February 2026, INPS has implemented the provisions set out in Article 1, paragraph ...

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Observatory

New “Impatriati” Regime and Former Cross‑Border Workers: Clarification from the Italian Revenue Agency

23 February 2026

With Ruling No. 12/2026 issued on 20 January 2026, the Italian Revenue Agency clarified that the new tax incentive ...

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Observatory

INPS: Clarifications on the Use of Parental Leave

23 February 2026

The INPS, through Message No. 251 dated 26 January 2026, has provided operational guidance regarding the extension of the ...

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Observatory

HR Capital Consulting – Establishment of a Professional Partnership Firm

9 February 2026

Building on nearly 40 years of experience in the HR services sector and on a growth path that has ...

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Observatory

Italian Revenue Agency: Operational Guidelines on the Traceability of Business Travel Expenses

21 January 2026

With Circular No. 15/E of 22 December 2025, the Italian Revenue Agency, with the aim of ensuring uniform application, ...

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