Tag: Working tax

Taxation on TFR (Italian termination benefits) exceeding 1.5 million euro

With Italian Ministerial Decree of 29 October 2010, published in Italian Gazette no. 300 the 15% solidarity contribution on maximum TFR amounts has been regulated – enacting article 1, ...

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10% tax abatement with double refund

There are two possible times for obtaining a refund of taxes paid on sums received by workers during the 2008/2010 period for nighttime and overtime work. There are two ...

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Inland Revenue Office : Resolution no. 83/2010 and tax breaks

Inland Revenue Office Resolution no. 83/2010 establishes that the remuneration for nighttime work must be subject to a tax abatement (as per article 2, Italian Legislative Decree no. 93/2008) ...

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Inland Revenue: special tax system for payments productivity-related payments

The Inland Revenue Office issued note no. 109657 dated 30 July 2010 which interpreted article 2, letter c), section 1 of Law no. 93/2008 (instituting the special tax regime ...

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