Tag: Revenue Agency
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. ...
Read moreIRPEF reform: clarification from the Italian Revenue Agency
With circular no. 2/E/2024, the Italian Revenue Agency clarified the implementation of Italian Legislative Decree of 30 December 2023, no. 216, i.e. the decree implementing the first phase of ...
Read moreItalian Revenue Agency: special regime for impatriate workers and payment for access to the extension
In ruling No 223/2023, the Italian Revenue Agency provided some clarification on the applicability of the ‘tax amnesty’ (remissione in bonis) regime – under Article 2, paragraph 1 of ...
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