Observatory

Observatory

INPS: Clarifications on tax exemption for hiring women

26 March 2021

In circular no. 32 of 22 February 2021, INPS provided the first clarifications on using the contribution exemption, introduced by the 2021 Budget Law, to recruit female workers carried ...

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Observatory

Tax regime for repatriated workers: taxpayers returning following posting abroad (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, March2021)

26 March 2021

The Italian Tax Authority, in its answer to question no. 42 of 18 January 2021 provided guidance on the special regime’s applicability for repatriated workers under Art. 16 of ...

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Observatory

Smart working: meal vouchers are still exempt (Agendadigitale.eu, 15 March 2021 – Nunzio Lena, Andrea Di Nino)

15 March 2021

The Inland Revenue, in its answer to question no. 123 of 22 February 2021, clarified the tax and social security payment for meal vouchers received by smart working employees. ...

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Observatory

Tax regime for workers returning to Italy following a posting abroad: the Inland Revenue answer

19 February 2021

With answer to question no. 42 of 18 January 2021, the Inland Revenue has expressed its opinion on the application of the favourable regime introduced by art. 16 of ...

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