Conversion of the Performance Bonus: obligations to give notice to supplementary pension funds
9 August 2024In its Response to Application no. 154 of 15 July 2024, the Italian Revenue Agency ruled again on employees’ obligations to give notice to supplementary pension funds (hereinafter “Pension ...
Read moreRevenue Agency: tax treatment of the incentive to leave (“incentivo all’esodo”) for impatriate workers
9 August 2024With Resolution no. 40/E of 23 July 2024, the Italian Revenue Agency provided specific clarification on a question concerning the tax treatment of sums paid as an incentive to ...
Read moreUpdate of application procedure for parental leave with an 80% allowance
9 August 2024With notice no. 2704 of 23 July 2024, the Italian National Social Security Institute (Istituto Nazionale della Previdenza Sociale, ‘INPS’) announced the implementation of the electronic procedure for submission ...
Read moreDematerialisation and retention of expense reports. New guidance from the Italian Revenue Agency
26 July 2024In its Response to Application for Ruling no. 142 of 2024, the Italian Revenue Agency was once again called upon to provide guidance on the processing, in terms of ...
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