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 ...
Read moreCon 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, ...
Read moreWith 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 moreWith 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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