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Observatory

Contribution Cap for 2025

20 February 2025

The Italian Social Security Institute (INPS) has issued Circular No. 26 on January 30, 2025, setting the contribution cap for the year. The annual maximum taxable and pensionable income ...

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Publications

Rise in benefit in kind adoption, but implementation challenges persist

18 December 2024

Granting benefits in kind remains one of the most strategic compensation policies that companies can adopt. However, it seems they have yet to achieve widespread implementation. This is according ...

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Publications

Credit License for work on construction sites, complex verification for foreign subjects (Norme e Tributi Plus Lavoro, Il Sole 24 Ore, November 6, 2024 – Andrea Di Nino, Giorgia Tosoni)

11 November 2024

The document equivalent to the credit license is valid only if provided for by the country of origin and telematic requests might jeopardize the assessment of requirements. The transition ...

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Publications

Remote working in Italy and in the EU: the tax rules to know (Agendadigitale.eu, 24 September 2024 – Roberta De Felice, Giorgia Tosoni)

24 September 2024

During the Covid-19 pandemic, there has been a significant increase in the use of remote working. We provide an overview of regulatory developments and the positive impact of this ...

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