Taxation of performance bonuses in the 2023 Budget

Taxation of performance bonuses in the 2023 Budget law     Tax-free productivity bonuses: for employees in 2023 the rate drops to 5%.   Law Read more

Controlled Realisation, a useful tool for corporat

When an entrepreneur, in the case of Merger & Acquisition or generational handover operations, approaches corporate reorganization, the first question Read more

Patent Box Update

Patent Box Update The Tax Agency, with provision 4823/2022 published on 15.02.2022, provided for the implementing provisions, the content of the documentation Read more

Contribution reliefs in the 2022 Budget Law

Contribution reliefs in the 2022 Budget Law        The recently approved Budget Law has extended and inserted provisions Read more

New Sabatini Bonus

Three-year extension for incentives for investments in tangible and intangible assets but with a progressive reduction in the amount of the tax credit   The Read more

Budget Law 2022: the extension of the R&D credit -

Budget Law 2022: the extension of the R&D credit - Technology innovation - Design and aesthetic ideation The 2022 Budget Law, published in the Official Read more

The "new" Patent Box

The "new" Patent Box The Patent Box is a tax relief, which consists in a tax saving related to the exploitation of legally protected assets. This type Read more

Receipt Lottery and Cash Back Electronic Payments

In 2021, important innovations are planned for both traders and individuals. In fact, the government in its attempt to reduce the circulation of cash Read more

The new tax credit for investments in design and a

The new tax credit for investments in design and aesthetic ideation The reform of the R&D tax credit regulation extends the facilitation to the Read more

TAX CREDIT FOR INVESTMENT IN NEW INSTRUMENTAL GOOD

TAX CREDIT FOR INVESTMENT IN NEW INSTRUMENTAL GOODS   The regulation of tax incentives envisaged to support the digital transition process of Read more