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Lexicon

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

The Corporate Income Tax IRES (Imposta sul Reddito delle Società) The IRES (Imposta sul Reddito delle Società) is the corporate income tax in Italy. It is a proportional tax applied to the income of corporations and ...

Duties and Liabilities of Directors in Italian Srl Companies

Duties and Liabilities of Directors in Italian Limited Liability Companies (Srl) The directors ( amministratori ) of an Italian limited liability company (Srl) bear a central responsibility for the management, control, ...

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 ...

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: ...

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 ...

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, ...

Reports & News

10/24/2025

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

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

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