Observatory

Observatory

Italian 2024 tax reform: changes for workers and businesses are on the way

25 January 2024

Among the most important changes governed by Italian Legislative Decree no. 216/2023, which came into force on 1 January 2024, is a revision of the main income tax, IRPEF ...

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Observatory

Italian Consolidated Immigration Law: amendments to Article 27 quater 

19 December 2023

On 16 October 2023, the Italian Council of Ministers approved Italian Legislative Decree no. 152/2023, which implements EU Directive 2021/1883 on the conditions of entry and residence of third-country ...

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Observatory

Recognition of exemptions for youth employment following the reclassification of a previous employment relationship under a permanent employment contract 

19 December 2023

In message no. 4178 of 24 November 2023, the Italian National Social Security Entity (Istituto nazionale della previdenza sociale, ‘INPS’) provided some clarification on when the contribution benefit for ...

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Observatory

Extension of the right to work remotely for working parents 

19 December 2023

The right of employees who are parents with children under 14 and of “vulnerable” employees to work remotely is soon to be extended. The Senate Budget Committee has approved ...

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