News Flash No. 13/2022 Subject: New for 2022: additional gross tax deduction for income earners in the €25,001 to €35,000 bracket The 2022 Budget Law has introduced, , among other things, amendments to Article 13 of the Consolidated Income Tax Law, concerning the calculation of gross tax deductions, which are determined differently depending on the type of income that contributes to the total income. For the type of income

News Flash No. 06/2022 Decree Law No. 1 of January 7, 2022, has 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 foreign citizens legally residing in Italy who are 50 years of age or older, except in cases of proven health risks, which must be documented and therefore certified by

News 1/2022 Legislative Decree no. 230/2021 was published in Gazzetta no. 309 of December 30, 2021, whereby the Government, in implementation of Delegated Law no. 46/2021, establishes the Universal Child Allowance (hereinafter also referred to as AUU) effective from March 1, 2022. The financial benefit introduced by the new allowance will be paid on a monthly basis for the period from March of each year to February of the following year. Therefore, from March 1

By October 31, 2020, each withholding agent must electronically submit Form 770/2020 for the 2019 tax year. This year, October 31 falls on a Saturday, so the deadline is extended to the next business day, November 2. Among the main changes in Form 770/2020 are: The addition of a new line concerning "Data relating to non-resident intermediaries in the ST section," in cases where

For employees who have worked at the company's workplace, Article 63 of Decree Law 18/2020 (Cura Italia Decree) establishes a net bonus of €100.00 in their paycheck, which is paid as a one-off payment, starting with the April salary and in any case within the deadline for year-end adjustments, and is to be calculated in relation to the days actually worked at the company's premises.

Subject: Decree-Law No. 23 of April 8, 2020, known as the "LIQUIDITY DECREE" EXPANSION OF THE GROUP OF WORKERS ENTITLED TO ACCESS SOCIAL SAFETY NETS (Art. 41) The requirement for workers to have a certain length of service in order to access supplementary benefits (CIGO, ordinary allowance, CIGD), previously set at the date of hire by February 23, 2020, has been extended. In fact, workers will be able to benefit from ordinary supplementary benefits, the allowance

The government has approved economic measures aimed at tackling the epidemiological emergency at national level. The decree in question, aimed at implementing these measures, is divided into three chapters containing provisions concerning both the so-called "red" zones and measures affecting the entire national territory. The most significant measures are listed below. Chapter I - SUSPENSION AND EXTENSION OF TERMS The deadline is brought forward to January 1, 2