Observatory

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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Observatory

Parental Leave Update: 80% allowance for the first three months only under specific conditions

24 June 2025

With Circular no. 95 of May 26, 2025, INPS incorporated the changes to parental leave introduced by Article 1, paragraph 179, of Law no. 213 of December 30, 2024 (2025 Budget ...

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Observatory

Employee stock plans: clarifications from the Revenue Agency on applying the tax relief regime

18 June 2025

With Ruling no. 147/E of June 4, 2025, the Italian Revenue Agency provided clarifications on the conditions required to apply the favorable tax regime set out in Article 51, ...

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