Observatory

Observatory

Corporate welfare: Italian companies believe in the instrument but only large companies develop structured policies

25 September 2023

According to research by HR Capital, the lack of specific regulations and incentive policies are the main factors of uncertainty. Despite the absence of a proper regulatory definition of ...

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Observatory

INPS: NEET incentive and cumulation with other relief – clarification

25 September 2023

The Italian National Social Security Entity (Istituto nazionale della previdenza sociale, ‘INPS’), with Message no. 2923 of 10 August 2023, provided important clarification relating to the cumulation of the ...

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Observatory

Clarification and operating instructions on the tax aspects of remote working

25 September 2023

With Circular no. 25/E of 18 August 2023, the Italian Revenue Agency provided interpretative clarification and operating instructions on the tax aspects of remote work. In particular, with the ...

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Observatory

Remote work from abroad, clarification by the Italian Revenue Agency (Agenzia delle entrate) on tax liability

28 August 2023

With Circular No. 25/E of 2023, the Italian Revenue Agency provided clarifications with respect to the identification of the tax residence and the taxability of the income earned by ...

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