Tag: Labour taxes

Performance bonuses: Italian Revenue Agency reiterates conditions for tax relief

In resolution no. 59/E/2024, the Italian Revenue Agency (Agenzia delle Entrate) clarified the application of tax relief for performance bonuses under Article 1, paragraph 182 of Italian Law no. ...

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Cross-border workers: new agreement between Italy and Switzerland on taxes and remote working effective from 1 January 2024 (Norme e Tributi Plus Diritto – Il Sole 24 Ore, 14 February 2024 – Andrea di Nino, Valentino Biasi)

On 1 January 2024 important changes were introduced to the relationship between Italy and Switzerland relating to the tax legislation applicable to cross-border workers, and to the guidelines relating ...

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2024 Budget Law: employment initiatives

On 30 December 2023, Italian Law no. 213/2023, entitled “State budget for the financial year 2024 and multi-year budget for the three-year period 2024-2026” (so-called “2024 Budget Law”), approved ...

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Clarification and operating instructions on the tax aspects of remote working

With Circular no. 25/E of 18 August 2023, the Italian Revenue Agency provided interpretative clarification and operating instructions on the tax aspects of remote work. In particular, with the ...

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The favourable tax regime for repatriated workers does not require the employer to be Italian

With its answer to question no. 596/2021, the Inland Revenue has expressed its opinion on the recognition of the tax favourable regime for repatriated workers who come back to ...

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Repatriate workers: procedure for exercising the option for favourable regime extension purposes

With provision no. 60353 of 3 March 2021, The Inland Revenue provided operating procedures by which workers, employees and self-employed, beneficiaries of the special regime for repatriates, may opt ...

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Tax regime for workers returning to Italy following a posting abroad: the Inland Revenue answer

With answer to question no. 42 of 18 January 2021, the Inland Revenue has expressed its opinion on the application of the favourable regime introduced by art. 16 of ...

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Repatriated workers: new instructions from the Inland Revenue

With its circular no. 33/E/2020 of 28 December 2020, the Inland Revenue, provided new instructions regarding the favourable tax regime granted to repatriated workers and recently governed by the ...

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Towards 3-4 thousand euros performance bonuses

The government is currently considering the possibility to expand, in 2017, the performance bonus from the current 2,000 euros (2,500 in the case of equal involvement of the company’s ...

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