Publications

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Publications

HR Capital Consulting STP makes its debut, a strategic initiative by HR Capital (People are People, 16 April 2026)

21 April 2026

The HR consulting sector is enriched by a new company established under the name HR Capital Consulting STP. The new limited liability company is the result of an initiative ...

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Observatory

Tax regime of deferred benefits in kind accrued during periods subject to notional remuneration.

23 March 2026

With Ruling No. 37/2026, the Italian Revenue Agency addressed the tax treatment of benefits in kind, including those paid on a deferred basis, accrued during tax periods in which ...

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Observatory

TFR to the Treasury Fund: INPS Issues Operational Instructions

23 February 2026

With Circular No. 12 of 5 February 2026, INPS has implemented the provisions set out in Article 1, paragraph 203, of Law No. 199 of 30 December 2025 (the ...

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Observatory

New “Impatriati” Regime and Former Cross‑Border Workers: Clarification from the Italian Revenue Agency

23 February 2026

With Ruling No. 12/2026 issued on 20 January 2026, the Italian Revenue Agency clarified that the new tax incentive regime for inbound workers (“impatriati”) may also apply to individuals ...

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