Observatory

Observatory

Health Insurance for Employees Abroad: Clarifications on Tax Treatment

23 October 2025

The Request Submitted to the Revenue Agency In its Response No. 249 dated September 18, 2025, the Italian Revenue Agency examined the tax regime applicable to premiums paid under ...

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Observatory

DURC e scostamento non grave: i chiarimenti del Ministero del Lavoro

23 October 2025

Con l’Interpello n. 3 del 13 ottobre 2025, il Ministero del Lavoro e delle Politiche Sociali ha chiarito l’ambito applicativo dell’art. 3, comma 3, del D.M. 30 gennaio 2015, ...

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Observatory

Exclusion of NASpI from the special regime for impatriate workers: clarification from the Revenue Agency

23 September 2025

With 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 ...

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Observatory

Life annuity under Art. 13 L. 1338/1962: the Court of Cassation overcomes INPS interpretation

23 September 2025

With 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, ...

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