Observatory

Observatory

Remote work from abroad, clarification by the Italian Revenue Agency (Agenzia delle entrate) on tax liability

28 August 2023

With Circular No. 25/E of 2023, the Italian Revenue Agency provided clarifications with respect to the identification of the tax residence and the taxability of the income earned by ...

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Observatory

Ministry of Labour: extension of deadlines for remote working

17 August 2023

The Ministry of Labour and Social Policy, in its communication of 4 July 2023, explained that Italian Law no. 85 of 3 July 2023, in converting with amendments Italian ...

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Observatory

Exercise of optional contribution regime: buy-back periods determine if pre-conditions are fulfilled

10 August 2023

With Message no. 2564 of 7 July 2023, the Italian National Social Security Entity (Istituto nazionale della previdenza sociale, ‘INPS’) provided operating instructions for the exercise of the voluntary ...

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Observatory

Protecting workers against heat damage

21 July 2023

The National Labor Inspectorate (INL), with note No. 5056 of July 13, 2023, focuses its attention on the protection of workers for the risks related to heat damage due ...

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