Observatory

Observatory

New “Impatriati” Regime and Former Cross‑Border Workers: Clarification from the Italian Revenue Agency

23 February 2026

With Ruling No. 12/2026 issued on 20 January 2026, the Italian Revenue Agency clarified that the new tax incentive regime for inbound workers (“impatriati”) may also apply to individuals ...

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Observatory

INPS: Clarifications on the Use of Parental Leave

23 February 2026

The INPS, through Message No. 251 dated 26 January 2026, has provided operational guidance regarding the extension of the time limits for taking parental leave. The 2026 Budget Law ...

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Observatory

HR Capital Consulting – Establishment of a Professional Partnership Firm

9 February 2026

Building on nearly 40 years of experience in the HR services sector and on a growth path that has become even more solid in recent years, we have chosen ...

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Observatory

Life annuity: INPS intervenes to align with the Court of Cassation’s ruling on limitation periods (Andrea Di Nino and Giorgia Tosoni, Sintesi – Ordine dei Consulenti del Lavoro, January 2026)

2 February 2026

With judgment no. 22802 of 7 August 2025, the Italian Supreme Court (Court of Cassation) ruled on the criteria for determining when limitation periods begin to run for applications ...

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