Life Annuity: INPS Guidelines Following the Supreme Court Ruling
22 December 2025With judgment no. 22802 of August 7, 2025, the Italian Supreme Court ruled on the criteria for the commencement of limitation periods for requests to establish a life annuity ...
Read moreINPS: Clarifications on Notional Contributions for Employees on Leave
22 December 2025INPS, through message no. 3505 dated November 21, 2025, has provided clarifications regarding the rules and conditions for the crediting of notional contributions for private-sector employees who are on ...
Read moreInbound Workers Regime and Bonuses Linked to Work Performed Abroad: Clarifications from the Italian Revenue Agency’s Ruling No. 274/2025
24 November 2025Regulatory Framework The special regime for inbound workers, initially introduced by Article 16 of Legislative Decree No. 147/2015, aims to reduce taxable income for individuals transferring their tax residence ...
Read moreQuota 100: The Constitutional Court Rules on the Ban on Combining Pension with Employment Income
24 November 2025With judgment No. 162 of November 4, 2025, the Constitutional Court examined the constitutionality of Article 14, paragraph 3, of Decree-Law No. 4/2019, which governs the prohibition on combining ...
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