Inland Revenue: clarifications on the taxation of sums paid following a settlement agreement
14 July 2022In its answer to question no. 344 of 23 June 2022, Inland Revenue ruled on the tax liability of amounts paid under a settlement agreement. In this case, the ...
Read moreEmployment Income and reimbursement of expenses for the purchase of laptops/tablets and school entrance tests: Inland Revenue clarifications
21 June 2022In its answer to question no. 294 of 24 May 2022, the Inland Revenue clarified the employers’ ability to reimburse employees belonging to the “transferred employees” category for the ...
Read more“APE Sociale 2022”: the first INPS clarifications
21 June 2022In circular no. 62 of 25 May 2022, INPS clarified changes introduced by Budget Law 2022 and the new APE Sociale provisions. The circular (i) lists the heavy labour ...
Read moreNational Labour Inspectorate (INL): clarifications on the scope of application of the “maxi-penalty” for undeclared work
20 May 2022The National Labour Inspectorate (“INL“), with note no. 856 of 19 April 2022, issued a guide concerning the scope of application of the “maxi- penalty” for undeclared work, regulated ...
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