Lexicon

Lexicon

The so-called 183-day rule is a central component of most double taxation treaties (DTTs). It determines in which country wages are taxable when a person works temporarily abroad. It is becoming increasingly important ...

A1 Certificate for Italy and the EU (ital.: certificazione A1) in the case of secondments and business trips

The A1 certificate confirms which social security system a person is subject to when working across borders. It serves as proof that an employee or self-employed person remains covered by social security in their home ...

Absorbable pay supplement

In Italian labor law, an absorbable pay supplement is an additional salary element that exceeds the minimum wages of the applicable collective bargaining agreement (CCNL) and may later be "absorbed" against certain wage ...

Affiliated Company in Italy (ital.: società collegata)

An affiliated company ( società collegata ) is a company over which another company exercises significant influence ( influenza notevole ) without controlling it. The legal definition can be found in Article 2359 of the ...

Annual Financial Statement (ital.: bilancio d’esercizio)

The annual financial statement ( Bilancio d’esercizio) is the document that summarizes a company’s economic, asset, and financial position at the end of a financial year. It is not only a statutory requirement but also ...

Annual VAT declaration (ital.: dichiarazione annuale IVA)

The annual VAT declaration ( Dichiarazione annuale IVA) , is a key tax return for businesses and freelancers in Italy. This return summarises the VAT data for an entire calendar year. The return serves to finalise the ...

An asset account is a central element of double-entry bookkeeping. It records the individual asset and liability items of a company and thus forms the basis for the balance sheet. What is a balance sheet account? A ...

Ateco Code (ital.: Codice Ateco)

The ATECO code is the system used in Italy to classify the economic activities of companies and freelancers. The abbreviation ATECO stands for “Attività Economiche” , i.e. economic activities. It is based on the ...

Attendance List/Time Sheet/Attendance Record (ital.: lista presenze)

The attendance register , in Italian lista presenze , is used for the monthly recording of the hours actually worked and employees’ absences. It is an important basis for the correct processing of payroll . What is ...

Balance Sheet and Profit and Loss Statement

The balance sheet and the profit and loss statement (P&L) are essential components of the annual financial statements. They provide an overview of the economic situation of a company and show which assets it owns, which ...

Blood donation (ital.: donazione sangue)

Blood donations make an important contribution to healthcare provision. To make it easier for employees to give blood, Italian law provides for a paid day off under certain conditions. The rule applies to voluntary ...

Business trip (ital.: trasferta)

Definition In Italy, “trasferta” refers to an employee’s temporary assignment at a location other than their usual place of work or the one specified in their employment contract. Field work may take place either within ...

Cadastral category (ital.: categoria catastale)

The cadastral category describes the tax and cadastral classification of a property unit in the Italian building cadastre . It specifies the type of property, for example, a flat, office, shop, warehouse, garage, hotel ...

Cadastral income

The cadastral income is a fiscal value in Italy assigned to every real estate unit, specifically both buildings (fabbricati) and land (terreni). It does not represent the actual, real income generated by a property, but ...

Cadastral value

The cadastral value (valore catastale) is a central fiscal value in Italy used for calculating taxes and duties related to the ownership and acquisition of real estate. It is not intended to reflect the market value of ...

Call-off stock (Directive (EU) 2018/1910)

The term ‘call-off stock’ is often used as a synonym for, or to some extent interchangeably with, ‘consignment stock’. From a technical perspective, however, it is important to distinguish between the contractual and ...

Cash limit in Italy

The cash limit defines the maximum amount that may be paid in cash in Italy. The purpose of this rule is to combat money laundering and tax evasion as well as to promote traceable payment flows. Since 1 January 2023, ...

Certification notation/Auditors' report (ital.: Visto di conformità)

The certification notation or auditors' report (Italian: Visto di conformità) is a formal audit note under Italian tax law. It was introduced by Decree Law No. 241/1997 and serves to confirm the formal correctness of ...

Certified Email Address (PEC)

The PEC address (Posta Elettronica Certificata) is a certified electronic mail address, which, in Italy, has evidentiary value comparable to that of a registered letter with return receipt. When messages are exchanged ...

Companies Register (ital.: Registro delle imprese)

The Companies Register is the official public register of Italian companies and is maintained and managed by the Chamber of Commerce. It contains the main legal, administrative and economic information relating to ...

ComUnica (Comunicazione unica d’impresa)

The single business communication ComUnica (Comunicazione unica) is the central procedure through which sole proprietorships and companies in Italy have been able, since 2010, to submit all major notifications to the ...

Condensed Annual Financial Statement (ital.: Bilancio abbreviato)

The condensed annual financial statement (bilancio in forma abbreviata) allows smaller corporations in Italy to prepare their annual financial statements using simplified presentation requirements. The purpose of this ...

Consignment Stock Agreement

The so-called consignment stock agreement is an atypical contract, not directly governed by the Civil Code, but valid pursuant to Article 1322 of the Civil Code, as it aims to realise interests worthy of protection ...

Controlling Company (ital.: società controllante)

A controlling company ( società controllante ) is a company that can exercise significant or controlling influence over another company. The other company is referred to as a controlled company ( società controllata ). ...

Cooperatives (ital.: società cooperative)

A cooperative is a specific type of company in which the primary focus is not solely on making a profit, but above all on promoting the interests of its members. The members join together to pursue economic, social or ...

Corporate Income Tax IRES in Italy (Imposta sul Reddito delle società)

IRES is the Italian corporate tax – that is, the tax on the profits of companies. It is a proportional tax: the tax rate remains the same, regardless of the amount of profit. It is governed by the Consolidated Income ...

Depreciation refers to the annual reduction in value of a company's tangible and intangible fixed assets. In Italy, depreciation is regulated both in the civil code and in the Income Tax Consolidation Act (in particular ...

Direct taxes are assessed and collected directly from the taxpayer and represent one of the State’s most important sources of revenue. The most important direct tax is income tax. Income tax For individuals: IRPEF For ...

Double taxation agreement (ital.: accordo sulla doppia imposizione)

Double taxation of income occurs when two countries have the right to tax the income. This results in a taxation conflict. To protect taxpayers, double taxation agreements (DTAs) have been concluded. As a rule, these ...

DURC (ital.: Documento Unico Regolarità Contributiva DURC)

The DURC (Documento Unico di Regolarità Contributiva) is a certificate confirming that a company is compliant with its social security and insurance contribution obligations in Italy. It verifies that no outstanding ...

Duties and Liabilities of Directors in Italian Srl Companies

The directors ( amministratori ) of an Italian limited liability company (Srl) bear a central responsibility for the management, control, and crisis prevention of the company. Their duties are governed by the Italian ...

Electronic invoice (ital.: fattura elettronica)

Electronic invoicing has been mandatory in Italy since 1 January 2019 and replaces the traditional invoice in paper or PDF form. It must be created in a standardized XML format and transmitted via the state exchange ...

Employer of Record (EOR) in Italy

An Employer of Record (EOR) is a model in which an employee is not directly employed by the company for which they actually work, but by an intermediary “provider”. This provider is the formal employer. It typically ...

Employer-provided housing

If an employer provides an employee in Italy with an apartment, this generally constitutes a fringe benefit, as it is an advantage that the employee receives not in cash but in the form of a benefit in kind. The tax ...

Employment contract (ital: contratto di lavoro)

Il contratto di lavoro disciplina il rapporto tra datore di lavoro e lavoratore. Il lavoratore si impegna a svolgere la propria attività secondo le direttive del datore di lavoro; il datore di lavoro, a sua volta, è ...

Enasarco (Ente nazionale di assistenza per gli agenti e i rappresentanti di commercio)

ENASARCO is the national welfare and assistance institution for commercial agents and representatives in Italy. Registration and the payment of contributions are mandatory for all commercial agents and representatives ...

Energy Server for charging points (ital.: Server Energia e torrette di ricarica)

The Energy Server is not a generic IT server, but the device required by Italian tax legislation for electric vehicle charging points. The Energy Server is the component (physical or virtual) that collects, stores and ...

Equity (ital.: patrimonio netto)

In business administration and accounting, equity capital ( patrimonio netto) represents the portion of a company's assets that belongs to the owners or shareholders after all liabilities have been deducted. As a key ...

Excise duty (ital: accisa)

Excise duty ( accisa ) is an indirect tax on the production and consumption of certain goods. It is levied as soon as the products are released for consumption. Formally, the tax is payable by the manufacturer or ...

FAQ: Transfer of an employee to Italy

Especially since the Covid-19 pandemic, working from home has become an established and proven work mode. Hence, there is no longer need for a physical workplace. Consequently, more and more employees of German ...

Fee note (ital.: parcella)

In Italy, invoices issued by freelancers (e.g. solicitors, tax advisors or architects) are often referred to as fee notes. These constitute tax-relevant statements of account and, unlike standard invoices, contain ...

Fixed assets i(ital.: Immobilizzazioni)

Fixed assets are assets that serve a company on a long-term basis to maintain its business operations. These include, for example, buildings, machinery, vehicles, software or long-term shareholdings. In contrast to ...

Flat Tax Regime in Italy (ital.: regime dei minimi, regime forfettario)

The Italian flat tax regime ( regime forfettario ) is a simplified tax regime for natural persons who carry out a commercial, freelance or artistic activity. It is primarily aimed at sole traders and freelancers with ...

Flat-rate tax scheme (ital.: cedolare secca)

What it is and when it applies? The flat-rate tax scheme is an optional preferential tax regime that can be chosen by landlords letting residential property. It was introduced in 2011 with the aim of simplifying the ...

Foreign companies – When an Italian company is managed from Germany

In Germany, the term 'Auslandsbekleidung' (foreign management, ital. esterovestizione) is used when a limited liability company (Srl) is formally based in Italy but is actually managed from abroad (in this case, ...

Frequently asked questions of: Municipal property tax (Gemeindeimmobiliensteuer GIS, imposta municipale immobiliare IMI)

Question: What is the GIS/IMI and how does it differ from the IMU? Answere: The Municipal Property Tax (Gemeindeimmobiliensteuer GIS/imposta municipale immobiliare IMI) is a local property tax levied on properties in ...

Frequently Asked Questions of: Probationary Period

The probationary period is a mandatory component of an employment contract. Below is an overview of the key aspects: FAQ – Probation Period Question: What is the probationary period and what is its purpose? Answer : The ...

Income statements

Income statements are one of the key management tools in corporate accounting. Expenses and income are systematically presented in the income statement, providing transparency on the factors that have a significant ...

Italian tax law distinguishes between different types of income, each of which is subject to its own tax rules. This system is regulated by the Testo Unico delle Imposte sui Redditi (TUIR) and forms the basis for the ...

Indirect taxes (ital.: imposte indirette)

Indirect taxes are taxes that are not directly linked to a person’s income or assets, but to individual economic transactions related to the circulation of goods and services as well as to certain legal acts and ...

Industrial Holding

An industrial holding company is a corporation whose primary purpose is to hold and manage equity participations in other companies over the long term. Unlike a pure financial holding company, an industrial holding ...

Inheritance declaration

The inheritance declaration is a mandatory tax declaration that must be submitted after the death of a taxpayer in Italy. The aim is to report the transfer of assets and rights to the heirs, legatees and beneficiaries ...

INPS contribution reductions for traders and craftspeople

Entrepreneurs carrying out a craft activity ( artigiano ) or a commercial activity ( commerciante ) in Italy are generally required to pay social security contributions to the National Social Security Institute INPS. In ...

INPS Separate Pension Scheme (ital.: Gestione Separata INPS)

The INPS Separate Pension Scheme ( Gestione Separata INPS ) is a separate pension scheme within the Italian social security system. It was established by Law No. 335/1995 to provide compulsory pension coverage for ...

Interest Limitation Rule in Italy

In Italy, corporations are subject to a special restriction on the tax deductibility of interest on borrowed capital. This rule, known as the interest limitation rule, is intended to counteract excessive debt financing ...

International Data Exchange CRS - DAC - FACTA

CRS (Common Reporting Standard) At international level, there is the CRS, the ‘Common Reporting Standard’. This is an OECD standard for the automatic exchange of information on financial accounts. It specifies which ...

Internship (ital.: tirocinio)

An internship (tirocinio) is primarily intended for orientation and training. It is important to note that an internship is not a standard employment relationship . It is designed to provide practical insights and ...

The Intrastat declaration is used to report intra-Community supplies and acquisitions of goods and certain services to the Italian Customs and Monopolies Agency (Agenzia delle Dogane e dei Monopoli). The declaration ...

IRPEF (income tax in Italy) - tax brackets & rates in Italy

IRPEF (Imposta sul reddito delle persone fisiche) – Personal Income Tax in Italy The IRPEF is the Italian tax on personal income . The IRPEF is a progressive tax . Calculation of labor costs, gross and net salary: ...

ISA (indici sintetici affidabilità)

The ISA, short for Indici Sintetici di Affidibilità Fiscale, are standardized questionnaires that companies and freelancers are required to submit as a mandatory part of their tax return. The main purpose of the ISA is ...

Land Register system

The Land Register system The Land Register system, also known as the ‘Land Register’, is a system for the public registration of property. It serves to make legal information relating to property public and verifiable. ...

Leasing is a widely used form of financing in Italy that allows companies and private individuals to use assets without having to purchase them immediately. Typical leased assets include vehicles, machinery, production ...

Limited liability company (ital.: Società a responsabilità limitata)

The Società a responsabilità limitata (Srl) is the Italian form of a limited (liability) company and, due to its clear liability limits and flexible organisational structure, is considered the most common type of ...

Minimum wage (ital.: paga base)

In Italy, there is no uniform statutory minimum wage in the form of a fixed gross hourly rate that applies to all employees. Instead, minimum wage levels are generally determined by national collective agreements. ...

Municipal property tax (IMU/GIS/IMIS/ILIA)

The municipal property tax IMU ( imposta municipale propria ) applies to properties located in Italy, whether used for private or business purposes. It applies to buildings, agricultural land and building plots. Due to ...

NISF National Institute for Social Welfare (ital.: INPS Istituto nazionale previdenza sociale)

The NISF / INPS (National Institute for Social Welfare) is Italy’s central social security institution for employees. There is no choice between different social security providers in Italy. NISF/INPS is the only ...

Occasional work: PrestO and Libretto Famiglia

Following the abolition of the old vouchers, a new scheme for occasional work was introduced in 2017. Today, a distinction is generally made between the Contratto di prestazione occasionale , or PrestO for short, for ...

Overtime lump sum

An overtime lump sum is commonly referred to in Italy as "straordinario forfettizzato". It is a fixed monthly payment intended to compensate a specific, foreseeable amount of recurring overtime work on a flat-rate ...

Payslip (ital.: busta paga)

A payslip (also known as a wage slip or salary statement) is a monthly statement of remuneration. It shows a clear breakdown of gross wages and the deductions (e.g. social security contributions and taxes) that result ...

Profit distribution and dividends (ital.: distribuzione utili)

Dividends are distributions of profits or retained earnings from a corporation (e.g., LLC) to its shareholders. They must be clearly distinguished from salaries or other remuneration paid to directors/managers. ...

Quarterly VAT report (ital.: Communicazione delle liquidazioni periodiche IVA "LIPE")

The Quarterly VAT report (Italian: Comunicazione delle liquidazioni periodiche IVA, “LIPE”) is a report that has been required to be submitted regularly under Italian VAT law since 2017. With the Quarterly VAT report, ...

Regional tax on productive activities IRAP

IRAP (Regional Tax on Productive Activities) is a tax introduced in 1998 by Legislative Decree 446/1997, which applies to anyone carrying out an independently organised activity to produce goods or services. From 2022, ...

Registration Tax (ital.: Imposta di registro)

Registration tax is an important tax in Italy that is levied upon the registration of certain legal acts. Contracts, deeds, minutes and agreements generally acquire full legal validity only through registration with the ...

Reporting of Foreign Invoices

Companies and self-employed professionals with a registered office or permanent establishment (PE) in Italy are generally also required to report their business transactions with foreign customers and suppliers to the ...

Revenue agency / Tax Office in Italy (ital.: Agenzia delle Entrate)

The revenue agency (Italian: Agenzia delle Entrate, abbreviated to AdE) is the central Italian tax authority (tax office) and is assigned to the Ministry of Economy and Finance (Ministero dell'Economia e delle Finanze). ...

The reverse charge mechanism is a special VAT rule. Where it applies, the seller or service provider must issue an outgoing invoice without showing VAT. The buyer or recipient of the service is then responsible for ...

Reverse charge in the construction industry

Anyone building, renovating or buying a flat in Italy will encounter different VAT rates and special rules. Under Italian VAT law, the standard rates are generally 22%, 10%, 5% and 4%. In the construction industry, the ...

RLI form (Registrazione locazione immobili)

The RLI form (Registrazione locazione immobili) is a key tax form in Italy that is used for the registration and administration of rental and lease agreements for real estate. Since 2014, it has replaced various older ...

Section RW - IVIE - IVAFE

Section RW Section RW appears on the income tax return form and, from 2023, also on Form 730 (referred to as Section W). Who must complete it? Section RW must be completed by individuals, unincorporated partnerships, ...

Service Companies in Italy – Definition, Advantages, Transfer Pricing

Service companies play an important role in international corporate structures. Especially in the Italian market, many foreign companies establish their own service companies in order to manage operational tasks, ...

Settlement Payments Upon Termination of Employment

Settlement agreements between employers and employees may arise in connection with the termination of employment relationships. However, this is not the norm; rather, it primarily applies to situations where the ...

Shareholder financing

Shareholder financing is a frequently used instrument with which shareholders provide their company with financial resources. It primarily serves to secure liquidity, bridge bottlenecks or finance investments. In ...

Shell companies (ital.: società di comodo)

In Italy, shell companies or non-operating companies ( società di comodo or società non operative ) are companies that have no or very little operating activity over a long period of time, even though they have ...

Silent shareholding (ital.: associazione in partecipazione)

A silent shareholding is known in Italy as an ‘associazione in partecipazione ’. Under this arrangement, a person or a company makes a financial contribution to a business or a specific venture without becoming a ...

Simplified Financial Statements for Micro-Enterprises (ital.: bilancio delle micro-imprese)

The simplified financial statements for micro-enterprises are the most simplified form of financial statements for small corporations in Italy. The regulation is set forth in Article 2435-ter of the Italian Civil Code ( ...

Sistema di Interscambio (SdI) - Italian electronic invoices

1. Introduction Since 1 January 2019, electronic invoicing has been mandatory in Italy for most transactions between companies, freelancers and private individuals based in Italy. Invoices are only valid if they have ...

Special deduction for personnel costs

The special deduction for personnel costs (Super deduzione per nuove assunzioni) is a tax measure designed to promote new hires in Italy. The benefit allows companies and free-lancers to claim a higher amount of the ...

Split payment of VAT

The procedure for splitting VAT payments, known as “split payment” or “scissione dei pagamenti” in Italian, is a particular form of VAT settlement. It was introduced by the 2015 Stability Law to combat tax evasion, ...

Statutory Financial Statements (ital.: bilancio ordinario)

The statutory financial statements ( bilancio ordinario ) are the comprehensive form of financial statements and serve to present a company’s financial position, financial performance, and cash flows as of the end of a ...

Supplementary pension funds (ital.: fondo previdenza complementare)

Supplementary pension funds are forms of supplementary retirement provision. They are designed to supplement the state pension and build up additional income for retirement in the long term. In Italy, this is referred ...

Tax form F24 (ital.: Modello F24)

The F24 tax form in Italy is the standardised, summary payment form used to pay almost all important taxes, social security contributions and other levies to the state, regions, municipalities and social security ...

Tax identification number (ital.: Codice fiscale)

In Italy, the tax identification number is the central tax identification number. It is used to uniquely identify individuals and organizations, especially for dealings with public authorities and in many other legal ...

Tax incentive for equity increases (ACE)

Tax incentive for equity increases (ACE) In Italy, up until the 2023 tax year, the ACE tax incentive was available. This allowed companies applying double-entry bookkeeping to claim an additional deduction from their ...

Tax withholdings (ital.:ritenute fiscali)

Tax withholdings (ritenute fiscali) are a central component of the Italian tax system. They do not constitute a separate type of tax, but rather a method of collection whereby the tax is withheld in full or in part at ...

Temporary Association of Companies - TAC (ital.: Associazione. Temporanea di Imprese - ATI) and Temporary Grouping of Companies – TGC (ital.: Raggruppamento temporaneo di imprese - RTI)

Definition The term ‘temporary consortium of companies’ refers to a group of entrepreneurs, suppliers or service providers, formed – including by private agreement – for the purpose of jointly carrying out a specific ...

Temporary Staffing (ital.: somministrazione)

Temporary staffing (somministrazione di lavoro) is a model in which an employee is not directly employed by the company where they actually work, but by an authorized staffing agency (agenzia di somministrazione). The ...

The cash principle and accrual basis accounting

Italian tax law recognises two key points in time at which income and expenses become "taxable" under tax law: the cash principle (Italian: principio di cassa) and the accrual basis principle (Italian: principio di ...

The tax plus-minus calculation

The tax plus-minus calculation ( variazioni in aumento e in diminuzione) is a key step in calculating Italian corporation tax (IRES). It explains why the profit shown in the annual financial statements does not ...

Time banks (ital.: banca ore)

A time account ( banca ore) allows for the flexible allocation of working hours. Overtime worked does not necessarily have to be paid out in full immediately, but can be accumulated in a personal time account and ...

Training as a tax advisor and auditor in Italy (professional internship)

Those who wish to work in Italy as tax advisor (Dottore Commercialista), accounting expert (Esperto Contabile) or auditor (Revisore Legale) must follow a well-defined path that includes university studies, professional ...

UniEmens is the monthly electronic report that employers in Italy are required to submit to the National Social Security Institute INPS/NISF. Since 2009, it has replaced the former DM10/2 and EMENS systems and ...

Unified Certification (ital.: certificazione unica)

The Unified certification (Certificazione Unica – CU – formerly “CUD”) is one of the most important documents in Italian tax and labor law. It summarizes all of a person’s income and tax data annually and serves as the ...

UniLav is the unified electronic filing system (“modello Unificato Lav”) for all mandatory employment notifications ( communicazioni obbligatorie ) in Italy. Through UniLav, data are transmitted centrally to the ...

UniUrg (Unificato Urg) Urgent notification at the start of employment in Italy

UniUrg is part of the so-called unified notifications (e.g. UniLav , UniSomm), transmitted via platforms such as ProNotel2. The notification of employment relationships in Italy is strictly regulated. As a general rule, ...

Use of cars with foreign licence plates in Italy

( Art. 93-bis Codice della Strada, REVE ) Since the reform introduced by the “Security Decree” in 2018 and Law no. 238/2021, strict rules apply in Italy for persons resident in Italy who use a car with a foreign licence ...

VAT rates in Italy (ital.: aliquota iva)

In Italy, there are several legally regulated VAT rates. The type of delivery or service is the only determining factor – not the person of the buyer or client. The starting point is the standard VAT rate of 22% , which ...

VAT registers in Italy (registri Iva)

VAT registers are used to record all VAT-relevant transactions and form the basis for: periodic VAT settlement quarterly VAT report annual VAT declaration tax audits The following three registers must be kept: 1. ...

Voluntary allowance (ital.: superminimo)

The superminimo is an additional salary component that an employer grants to an employee on top of the minimum salary provided for by the applicable collective agreement. The superminimo may, for example, be agreed upon ...

Voluntary Disclosure (ital.: Ravvedimento operoso)

Voluntary disclosure (ravvedimento operoso) is an instrument provided for under Italian tax law that allows taxpayers to subsequently correct tax irregularities or omissions on their own initiative. This applies in ...

Withholding taxes (ital.: Ritenute alla fonte)

Withholding taxes are taxes paid not by the recipient of a payment but by the payer. The payer deducts the tax directly "at source" and pays it over to the State. Withholding taxes are governed by Presidential Decree ...

Work from home in Italy (for foreign company)

Due to the many technical possibilities and with a view to a better work life balance, working from home is becoming more and more attractive for companies and their employees. In fact, due to social distancing and the ...

Working for a German company in Italy, things to know

Persons resident in Italy are often contacted directly by German companies for the purpose of penetration and expansion in the Italian market. If they wish to work in Italy for a German (or Austrian) company and, hence, ...

Worldwide Income Principle

The worldwide income principle is a fundamental principle of international tax law. It states that a person is generally liable for tax in their country of tax residence on their total worldwide income - regardless of ...

9/8/2026

Planned tax relief measures for individuals and employees in Italy for IRPEF 2027

IRPEF Changes 2027 in Italy – Planned Amendments and Possible Effects Status September 2026 – important ...

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5/28/2026

Reverse Charge – Shifting VAT Liability under Italian Tax Law

HOW REVERSE CHARGE WORKS Note: document translated from German; images not translated. Wikipedia: “…the ...

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11/7/2025

Planned tax relief measures for individuals and employees in Italy for IRPEF 2026

Note: These measures are drafts for the 2026 Budget Law. The measures may still change or be entirely ...

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Rienzfeldstraße 30

39031 Bruneck - South Tyrol

+39 0474 572900

info@graber-partner.com

Rienzfeldstraße 30
Gedi Center – 3rd floor
I-39031 Bruneck - South Tyrol