Flash News No. 13/2022 Subject: 2022 Updates: Additional gross tax deduction for income earners within the € 25,001 to € 35,000 bracket. The 2022 Budget Law introduced, among other things, amendments to Article 13 of the Consolidated Income Tax Act, concerning the calculation of gross tax deductions, which are established differently based on the type of income contributing to the total income. For the type of income

Flash News No. 06/2022. Legislative Decree No. 1 of January 7, 2022, mandated vaccination for the prevention of SARS-CoV-2 infection for Italian citizens and citizens of other European Union member states residing within the national territory, as well as for foreign nationals legally residing in Italy, who have reached fifty years of age, except in documented cases of health risk, which must be certified by

News n.1/2022 Legislative Decree no. 230/2021 was published in Gazzetta Ufficiale no. 309 of 30/12/2021, through which the Government, in implementation of enabling law no. 46/2021, establishes the Universal Single Allowance for dependent children (hereinafter also AUU), effective from March 1, 2022. The economic benefit introduced by the new provision will be disbursed monthly for the period from March – of each year – to February of the following year. Therefore, from March 1st

By October 31, 2020, each tax withholding agent must electronically submit Form 770/2020 for the tax year 2019. This year, the deadline of October 31 falls on a Saturday, thus the extension applies to the next business day, November 2. Among the main innovations of Form 770/2020 are: The inclusion of a new line concerning "Data relating to the non-resident intermediary in Section ST", in cases where

For employees who performed their work activities at the company's premises, Article 63 of Legislative Decree 18/2020 (the "Cura Italia" Decree) established a net bonus of Euro 100.00 in their payslip. This one-off payment will be disbursed starting with the April salary and, in any case, by the deadline for year-end adjustment operations, and will be proportional to the actual days worked at the company premises.

Subject: Legislative Decree No. 23 of April 8, 2020, known as the "LIQUIDITY DECREE". EXPANSION OF THE SCOPE OF WORKERS ENTITLED TO ACCESS SOCIAL SAFETY NETS (Art. 41). The requirement for company seniority for workers to access wage supplementation schemes (CIGO, ordinary allowance, CIGD), previously set for those hired by February 23, 2020, has been expanded. Consequently, they will be eligible for ordinary wage supplementation treatments, the allowance

The Government has launched economic measures aimed at addressing the national epidemiological emergency. The decree in question, designed to implement these measures, is divided into 3 chapters, containing provisions exclusively concerning the so-called "red zones" as well as measures affecting the entire national territory. The most significant interventions are reported below. Chapter I - SUSPENSION AND EXTENSION OF DEADLINES It is anticipated to January 1, 2