Italian revenue Agency – Fringe benefits

For the tax year 2024 only – and as an exception to the ordinary exemption limit of € 258.23 – the following do not contribute to income within the overall limit of €1,000.00: a) the value of goods sold and services rendered to employees, their spouses or...

Failure to register with AIRE – New penalties

As of 2024, Italian employees residing abroad who are not registered in the Register of Italian citizens resident abroad (AIRE) are punished with an administrative fine of between EUR 200.00 and EUR 1,000.00 for each year of omitted registration (art. 11 of Law No....