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Observatory

Employee Shares and Preferential Tax Regime: The Position of the Italian Revenue Agency in Ruling No. 147/2025 (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, July 2025)

19 August 2025

Employee share plans are, to date, a tool frequently used by companies, particularly by listed corporations and large multinational groups. Their growing popularity is undoubtedly due to the significant ...

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Publications

Tax Regime for Incoming Workers: Clarifications from the Italian Revenue Agency

24 March 2025

Since the beginning of the year, the Italian Revenue Agency has issued several clarifications regarding the eligibility requirements for the new tax incentive for incoming workers, introduced by Legislative ...

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Publications

No NASPI Contribution in Case of Resignation for Implicit Acts

24 March 2025

On February 19, the Italian social security institute (INPS) issued message no. 639/2025, clarifying that when an employment relationship ends due to so-called “resignation for implicit acts,” the worker ...

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Novità e Rinnovi CCNL

March 2025: novità e rinnovi

20 February 2025

1. CCNL Agenzie di somministrazione di lavoro – Assunzioni A decorrere dal 1° marzo 2025, entrerà in vigore la nuova procedura di ricollocazione prevista dall’art. 23 dell’Ipotesi di Accordo ...

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