Exclusion of NASpI from the special regime for impatriate workers: clarification from the Revenue Agency
23 September 2025With ruling no. 228 of September 1, 2025, the Revenue Agency clarified the applicability of the special regime for impatriate workers, under Art. 16 of Legislative Decree 147/2015, to ...
Read moreLife annuity under Art. 13 L. 1338/1962: the Court of Cassation overcomes INPS interpretation
23 September 2025With ruling no. 22802 of 2025, the United Sections of the Court of Cassation introduced a significant interpretative change regarding life annuities under Art. 13, Law of August 12, ...
Read moreIndustry Executives: €100 fee to support active policies
23 September 2025On July 24, 2025, Confindustria and Federmanager signed an agreement implementing the provisions of the NCLA for executives of companies producing goods and services (the so-called “NCLA Executives Industry”), ...
Read moreCompany Cars: The New Rules in Force – What to Know About 2025 Taxation (Roberta De Felice – HR Link, 16 September 2025)
16 September 2025In 2025, the taxation of company cars for mixed private and business use has changed: the calculation based on emissions has been replaced by fixed percentages linked to the ...
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