Company cars for mixed business and private use: the new fringe benefit framework following the Omnibus Decree
28 September 2026With Legislative Decree no. 148 of 7 August 2026, the so-called “Corrective Omnibus Decree”, published in the Official Gazette on 11 August, the legislator significantly amended the tax regime ...
Read moreOmnibus Decree: clarifications on Article 12 of the Italian Income Tax Code and impact on corporate welfare
28 September 2026Among the new measures introduced by the Omnibus Decree is an important amendment to Article 12 of the Italian Income Tax Code, a provision frequently referred to by several ...
Read moreContribution exemption for the hiring of working mothers: INPS instructions
25 August 2026With Circular no. 82 of 29 July 2026, INPS provided its first operational clarifications regarding the contribution exemption introduced by Article 1, paragraphs 210 to 213, of Law no. ...
Read moreYouth, Women and SEZ Incentives: applications by 30 September 2026
25 August 2026INPS, with message no. 2451 of 23 July, has announced the final deadline for submitting applications to access the employment incentives, in the form of social security contribution relief, ...
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