News Flash No. 13/2022 Subject: Changes Effective in 2022: Additional Gross Tax Deduction for Taxpayers with Income in the Range of 25,001 to 35,000 Euros The 2022 Budget Law has introduced, among other things, introduced amendments to Article 13 of the Consolidated Income Tax Law, concerning the calculation of gross tax deductions, which are determined differently based on the type of income included in total income. For the following types of income

News Flash No. 06/2022 Decree-Law No. 1 of January 7, 2022, made vaccination mandatory for the prevention of SARS-CoV-2 infection for Italian citizens and citizens of other European Union member states residing in Italy, as well as for foreign nationals legally residing in Italy who have reached the age of 50, except in verified cases of health risks, which must be documented and therefore certified by the

News No. 1/2022 Legislative Decree No. 230/2021 was published in the Official Gazzetta No. 309 of December 30, 2021. Through this decree, the Government—in implementation of Authorizing Law No. 46/2021—establishes the Universal Child Allowance for Dependent Children (hereinafter also referred to as AUU), effective March 1, 2022. The financial benefit introduced by this new program will be paid on a monthly basis for the period running from March of each year through February of the following year. Therefore, starting March 1

By October 31, 2020, each withholding agent must electronically file Form 770/2020 for the 2019 tax year. Since October 31 falls on a Saturday this year, the deadline is extended to the next business day, which is November 2. Among the main changes in Form 770/2020 are: The addition of a new line regarding “Data relating to the non-resident intermediary in Section ST,” in cases where

For employees who worked at the company’s workplace, Article 63 of Decree-Law 18/2020 (the “Cura Italia” Decree) established a bonus of €100.00 net in their paychecks, which is paid as a one-time payment, starting with the April paycheck and in any case by the deadline for year-end tax adjustments, and is calculated based on the number of days actually worked at the company’s headquarters

Subject: Decree-Law No. 23 of April 8, 2020, known as the “LIQUIDITY DECREE”—EXPANSION OF THE ELIGIBLE WORKER POPULATION FOR ACCESS TO SOCIAL SAFETY NETS (Art. 41) The requirement regarding a worker’s length of service with the employer for access to income support benefits (CIGO, ordinary allowance, CIGD), previously set as a hiring date on or before February 23, 2020, has been expanded. In fact, workers will be eligible for ordinary income support benefits and the allowance

The government has enacted economic measures aimed at addressing the nationwide epidemiological emergency. The decree in question, intended to implement these measures, is divided into three chapters containing both provisions applicable exclusively to the so-called “red” zones and measures affecting the entire national territory. The most significant measures are outlined below. Chapter I — SUSPENSION AND EXTENSION OF DEADLINES The effective date is moved up to January 1, 20