The deadline is 28 February for companies to deliver or send, including digitally, the CUD form to employees. The certificate is related to income paid in 2010 and related withholding, as well as sums for which social security was paid. The main new features of the 2010 income certificate primarily involve the tax abatement for bonuses, as defined by Italian Legislative Decree no. 93/08 and the management of suspended taxes for those who are resident in the areas affected by the earthquake in Abruzzo.
Il Sole 24 Ore