Regime fiscale dei compensi in natura differiti maturati in periodi soggetti a retribuzione convenzionale
23 March 2026Con la risposta n. 37/2026 l’Agenzia delle Entrate è intervenuta sul trattamento fiscale dei compensi in natura, anche a corresponsione differita, maturati nel corso di periodi d’imposta in cui ...
Read moreTFR to the Treasury Fund: INPS Issues Operational Instructions
23 February 2026With 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 ...
Read moreNew “Impatriati” Regime and Former Cross‑Border Workers: Clarification from the Italian Revenue Agency
23 February 2026With 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 ...
Read moreINPS: Clarifications on the Use of Parental Leave
23 February 2026The INPS, through Message No. 251 dated 26 January 2026, has provided operational guidance regarding the extension of the time limits for taking parental leave. The 2026 Budget Law ...
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