Observatory

Observatory

INPS: summary memo on the rules for year-end checks

29 December 2010

By issuing Memo No. 162/2010, INPS has provided instructions for employers to use in making the reports for December 2010 or January and February 2011. By issuing Memo No. ...

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Observatory

Taxation on TFR (Italian termination benefits) exceeding 1.5 million euro

29 December 2010

With Italian Ministerial Decree of 29 October 2010, published in Italian Gazette no. 300 the 15% solidarity contribution on maximum TFR amounts has been regulated – enacting article 1, ...

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Observatory

Tax returns debut of CUD and 730 return form

24 December 2010

The definitive CUD and 730 tax return forms have been published. In particular, the certification that employers will have to issue to workers by next 28 February 2011 contains ...

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Observatory

Tax abatement for overtime and incentive pay: lower income limits for 2010

17 December 2010

A combined reading of the various laws regarding tax abatements for overtime and incentive pay, shows that verification of the income possessed by an employee in 2009, A combined ...

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