Tag: Remote Working

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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Extension of the right to work remotely for working parents 

The right of employees who are parents with children under 14 and of “vulnerable” employees to work remotely is soon to be extended. The Senate Budget Committee has approved ...

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Remote work from abroad, clarification by the Italian Revenue Agency (Agenzia delle entrate) on tax liability

With Circular No. 25/E of 2023, the Italian Revenue Agency provided clarifications with respect to the identification of the tax residence and the taxability of the income earned by ...

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Ministry of Labour: extension of deadlines for remote working

The Ministry of Labour and Social Policy, in its communication of 4 July 2023, explained that Italian Law no. 85 of 3 July 2023, in converting with amendments Italian ...

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Remote working: main changes for 2023

Remote working proved to be widely used tool during the Covid-19 pandemic, to comply with interpersonal distancing practices and protect “at-risk” employees. Once the emergency, which ensured a simplified ...

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