Graber & Partner - Your business & tax consultant for Italy

Cadastral Income (rendita catastale) 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, ...

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 ...

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 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 ...

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 ...

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 ...

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 ...

Probation period

Probationary Period The duration of the probationary period is established by the collective bargaining agreement and serves as a trial phase for both the employer and the employee. During the probationary period, the ...

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 ...

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 ...

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 ...

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, ...

Lexicon