Italy: Income Tax

Il Decreto Omnibus ha ripristinato l'elenco dei beneficiari del welfare aziendale e modificato la tassazione del fringe benefit auto, introducendo nuovi criteri di calcolo basati su percorrenza convenzionale e percentuali variabili secondo la motorizzazione.

The Italian Tax Authority has issued guidance on whether workers who relocate to Italy while continuing remote employment with a foreign company can benefit from the country's favorable "impatriates regime" tax relief. The ruling addresses a specific case involving an Italian citizen returning from Finland to work remotely for a Finnish employer, examining both eligibility requirements and enhanced benefits for workers with minor children residing in Italy.

The laws providing for such tax incentives were introduced by Article 44 of Law Decree No. 78/2010 and were subject to several amendments, including Article 5, paragraph 5 of Law...