Observatory

Observatory

Company cars as fringe benefits: three applicable regimes according to the Revenue Agency

25 July 2025

With Circular No. 10/E of July 3, 2025, the Revenue Agency provided clarification on the tax treatment of mixed-use vehicles (cars, motorcycles, mopeds) assigned to employees, outlining three different ...

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Observatory

Incentive for postponing retirement: the new framework and clarifications from INPS

25 July 2025

With Circular No. 102 dated June 16, 2025, INPS has provided operational instructions for applying the incentive to postpone retirement, as set out in Article 1, paragraph 161, of ...

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Observatory

New rules for the “Youth Bonus”: net employment growth now required

24 July 2025

Starting July 1, 2025, to benefit from the “Youth Bonus” provided for by the Cohesion Decree (Decree-Law No. 60/2024, converted into Law No. 95/2024) an additional requirement must be ...

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Observatory

Business Travel Abroad: Traceability of expenses not required

21 July 2025

In response No. 188 of July 10, 2025, the Italian Revenue Agency clarified the scope of the amendments introduced by Decree-Law No. 84/2025 to the 2025 Budget Law (Law ...

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